Universal Trust 06-15-90 - Page 10

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                    purportedly signed on behalf of Hamilton Florida by Mr. L.R.                                                                                           
                    Mayer, who did not appear at trial to authenticate them.10                                                                                             
                              Mr. Chisum also claims that, at some time in 1997, Hamilton                                                                                  
                    Arizona in turn resigned as petitioner’s trustee and was replaced                                                                                      
                    by Mr. Chisum personally as successor trustee.  Mr. Chisum                                                                                             
                    further claims that the documents effecting this resignation and                                                                                       
                    replacement were lost while respondent was copying them.                                                                                               

                              10 Respondent (but not petitioner) subpoenaed Mr. Mayer to                                                                                   
                    appear as a witness and to bring any documents in his possession                                                                                       
                    relating to the creation or administration of petitioner.                                                                                              
                    Shortly before the hearing, however, Mr. Mayer filed a motion to                                                                                       
                    quash the subpoena on health-related grounds.  Mr. Mayer’s motion                                                                                      
                    was supported by medical reports that appeared credible.  In                                                                                           
                    addition, Mr. Mayer informed the Court that he had no documents                                                                                        
                    within the scope of the subpoena and that, if he were compelled                                                                                        
                    to appear, he would invoke his privilege against self-                                                                                                 
                    incrimination and refuse to testify.                                                                                                                   
                              In February 1998, Mr. Mayer was convicted of conspiracy to                                                                                   
                    defraud the United States, see 18 U.S.C. sec. 371, by impeding                                                                                         
                    and defeating the ascertainment and collection of income taxes.                                                                                        
                    The indictment alleged that Mr. Mayer was a promoter of “domestic                                                                                      
                    contractual trusts” also known as “Business Trust Organizations”;                                                                                      
                    it also alleged that as one of the overt acts in furtherance of                                                                                        
                    the conspiracy Mr. Mayer counseled taxpayers to use the address                                                                                        
                    “P.O. Box 577, Guelph, Ontario, Canada N1H 6K9" as the mailing                                                                                         
                    address for the purported sole beneficiary of the contractual                                                                                          
                    trusts.  Mr. Mayer’s conviction was affirmed on appeal (without                                                                                        
                    published opinion).  See United States v. Mayer, 198 F.3d 261                                                                                          
                    (11th Cir. 1999).                                                                                                                                      
                              In the case at hand, the original indenture stated that                                                                                      
                    petitioner was a “COMMON LAW BUSINESS TRUST ORGANIZATION, also                                                                                         
                    known as a CONTRACTUAL COMPANY”.  In addition, the Form 1041                                                                                           
                    filed for petitioner for 1993 used the same foreign address for                                                                                        
                    petitioner’s claimed beneficiary as the address referred to in                                                                                         
                    Mr. Mayer’s indictment.                                                                                                                                

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