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by respondent was issued on hearsay facts and evidence.
Petitioner demands that respondent provide certified facts
or evidence of a statutory correct assessment or tax
liability to support any claimed deficiency. Lacking a
statutory correct assessment or tax liability the notice of
deficiency is null and void and this court does not have
Subject Matter Jurisdiction.
Insofar as we can ascertain, the facts relating to the two
trusts, created the same day, are virtually identical with the
exception that Richard M. Schwemmer apparently is one of the
trustees in the Sweetbush Trust, and Keith A. Schwemmer
apparently is one of the trustees in the BVE Trust. Hereinafter,
we refer only to the Sweetbush Trust, but all comments and
holdings apply equally to the BVE Trust.
Petitioner provided respondent with a Memorandum Of Trust
(memorandum) dated May 19, 1992. The memorandum appointed Luther
J. Wilson and Richard M. Schwemmer as trustees of the Sweetbush
Trust. The memorandum provided:
NOTWITHSTANDING any other provision in this trust
instrument, no power shall be exercised, nor any action
taken, by the trustees except upon the unanimous consent of
all trustees having authority to exercise that power.
There is no document jointly signed by Luther J. Wilson and
Richard M. Schwemmer that authorizes Mr. Jacobs to represent
Sweetbush Trust.
Rule 60(a)(1) provides, in pertinent part:
A case shall be brought by and in the name of the person
against whom the Commissioner determined the deficiency (in
the case of a notice of deficiency) or liability (in the
case of a notice of liability), or by and with the full
descriptive name of the fiduciary entitled to institute a
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