Omnitec Corporation, An Administratively Dissolved Corporation, Leland V. Lammert, President - Page 5

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         determined that the trade or business activity was that of                   
         Omnitec Missouri (petitioner).  Petitioner contends the trade or             
         business activity was that of Omnitec Nevada.                                
              The business activity in question was providing technical               
         assistance to commercial businesses in design and development of             
         computer systems adaptable to a customer’s particular needs,                 
         including computer repairs, and other services such as                       
         development or creation of Web sites, registration services for              
         the listing of a Web site on various search engines, development             
         of bar codes for manufacturing businesses, and other related                 
         technology services.                                                         
              The individual behind these corporations was Leland V.                  
         Lammert (Mr. Lammert).  Mr. Lammert has a Ph.D. in engineering               
         and attended the University of Missouri, Southern Methodist                  
         University, and California Western University.  It appears that              
         his sole business activity was his engagement with the three                 
         corporations described.                                                      
              Of the three entities described, Omnitec Missouri, Omnitec              
         Nevada, and L.V. Properties, Inc., only Omnitec Nevada filed                 
         Federal income tax returns for the fiscal years at issue.5  The              


               5Based on the certificates of official record offered into             
          evidence at trial, the return for fiscal year ending Sept. 30,              
          1998, was received by the IRS on June 16, 2002, and the return              
          for fiscal year ending Sept. 30, 1999, was received by the IRS on           
          June 19, 2002.  Both returns are dated by the preparer, May 14,             
          2002.                                                                       





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