{
  "schema_version": "1.0",
  "record_id": "EVBC-EVID-2026-002",
  "title": "CPA tax reconciliation note",
  "received_date": "2026-10-18",
  "source_year": "n.d.",
  "source_sha256": "faca2e3d9f18ec7abb64b75e735c9eb4a4e8c29a6dbdc1ffb31ad7aa730f989e",
  "status": "unsigned_undated_explanatory_memo",
  "publication_state": "candidate_not_published",
  "source_access": "original_private_public_derivative_pending",
  "claims": [
    {
      "locator": "Section 3",
      "statement": "The memorandum states that a trust reference in the 2024 return was unsupported by stock issuance, assignment or board approval.",
      "limit": "2024 return now reviewed: Schedule G PDF p. 8 reports 50% Whiteside Legacy Trust and 50% PALADIN PRIME CORPORAT. Underlying ownership instruments remain outstanding."
    },
    {
      "locator": "Section 4",
      "statement": "The memorandum describes a prospective transfer from E-Vision Project Development Corporation to Orchid Farm LLC and states that no trust ever held E-Vision Business Center stock.",
      "limit": "Unsigned assertion; transfer date and executed instruments remain outstanding."
    },
    {
      "locator": "Sections 5–6",
      "statement": "The memorandum sets out proposed tax-reconciliation treatment.",
      "limit": "Not a CPA opinion or independent legal/tax determination; no conclusion about amendment obligations is adopted."
    }
  ],
  "citation_apa7": "E-Vision Business Center, Inc. (n.d.). CPA tax reconciliation note [Unsigned, undated memorandum].",
  "cross_record_review": {
    "related_record": "EVBC-EVID-2026-004",
    "finding": "2024 Schedule G entry now observed and visually checked. Confirms existence of trust reporting, not the note’s assertion that the reporting was erroneous. Prior ownership and no-trust-ownership claims remain disputed and unverified.",
    "outstanding": [
      "stock ledger",
      "issued certificates",
      "executed assignments",
      "board resolutions"
    ]
  }
}