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dismissed for lack of Subject Matter Jurisdiction on
the grounds that the Notice of Deficiency issued by
respondent was issued on heresay [sic] 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.
The Objection also states that Robert Hogue has authority to
represent the trust in this matter.
Attached to the Objection are copies of two purported trust
instruments. The first purported trust instrument is dated
January 1, 1994, and it identifies E.E. Salera D.C. as the
“creator”3 of Bella Vista Chiropractic Clinic Trust.4 This
instrument states that the trust shall have at least two
trustees. Although the instrument identifies a Michael Welch and
an Edmond A. Salera as the trustees, only Michael Welch
purportedly executed the document accepting his appointment as a
trustee; in contrast, there is nothing in the document (or
otherwise in the record) demonstrating that Edmond A. Salera
purported to accept his appointment as a trustee.
3 E.E. Salera, also known as Edmond E. Salera, has a case
pending before the Court assigned docket No. 3051-02. It appears
that the letters “D.C.” following his name in the purported trust
instrument are an abbreviation for doctor of chiropractic.
4 The record indicates that Bella Vista Chiropractic Clinic
Trust and Bella Vista Chiropractic Trust are one and the same.
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Last modified: May 25, 2011