“Uh, the corporate office ‘is’ usually considered the ‘primary business location’”
False, in Rossi’s case. He claims to be running a manufacturing concern. The company’s core business activities are conducted in his factory. Where is the factory? At what address can the local authorities exercise their inspection rights?
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Where was the factory in Ferrari? Ferrara? that he used an ECAT to heat for a year? Where’s that ECAT? Why can’t it be examined. Another thing, at the beginning of the year, his ECATS were tiny L shaped devices; these are what heated his factory? Now they’re large boxes and he gives the impression that this is the version he used to heat his factory.