12/20/201 0 6 . 11P M FA X (gjOO O 1/001 7



### Michae l Selig , MD , FACC , CFl- H 281 6 0refiel d Roa d Allentown . PA . 1810 4 " j 1 

## iARTMENTOF , HOPERMiON S i:: r9 q p 9 : 5 0 U.S . DEPARTMEN TO F TRANSPORTATIO N

OFFIC E O F HEARING S WASHINGTON , D.C . Federa l Aviotio n Administratio n Laur a Ponto , Cynthi a Dominik , Latony a William s Complainant s M & R Helicopters , LLC . Responden t Honorabl e Judg e Ronni e Yode i Docket : 2010-121 1

RESPONDENT' S REPL

YT O COMPLAINANT S LAT E RESPONS E T

O RESPONDENT

S MOTIO N TO DISMIS S AN D MOTIO N T O STRIK E ALLEGATIO N AN D NOW , come s respondent , MICHAE LB . 5EL1G . MD , FACC . principl e fo rM R Helicopters , LLC , (MRH ) who m aver s an d file s th e followin g Repl y t o Complainant s pas t deadlin e Response t o MRH' s Motio n t o Dismis s an d Motio n t o Strike Allegatio n (M rBake rwa s no t o n a Drug/Alcoho l program) , tha t doe s no t directl yaddres s th e respondent s enumerate d paragraph s an d i n breac h o f Rul e §206.2 , i n additio n t o bein g loquaciou s whil e cobblin g colo ro fLa w statements , tha t ar e impermissibl yvagu e an d inaccurate , sid e steppin g respondent s argumenis , 1 . O n Novembe r19 , 2010 , responden t receive d th e certifie d mai l serve d complaint .

- 1 -

iLO/LOOi a SW O « - VVd 2t?LSe6t?20 2 XV J G9:S L0L02/G2/2 L@10002/001 7

12/20/201 0 B;11P M FA X



### 2 . O n Novembe r27 , 2010 , PreliminaryObjection s wa s taxe d an d submitte d t o M s Ponte s department , t o whic h n o objectio n o ranswe rwa s submitte d i n th e 1 0 da ydeadlin e perio d i n violotio n t o §13.21B(d ) Exhibi t 1-fa x confirmatio n sheet) . 3 . O n Novembe r29 , 2010 , a Motio n an d Brie ft o Quash , Strike o r Dismiss Complain t wa s faxe d an d sen t t o MrPonte s department , t o whic h n o objectio n o ranswer s wer e receive d withi n th e 1 0 da ydeadlin e unde r§ Rul e 13.220(d ) (Exhibi t ll-fa xconfirmatio n sheet) . 4 . M s Domini k

o fth e FA Aenforcemen t divisio n o fth e chie fcounse l calle d responden t directl yadmittin g tha t th e complainant s di d no t fil e response s withi n th e ) 0 da ydeadlin e period , wer e i n breac h o fthi s regulatio n an d thereb yrequeste d a continuance . Exhibi t 2 show s cal l lo g o frespondent s telephon e showin g M s Dominik s numbe r202-267-7560 . 5 . Responden t refuse d a continuanc e an d requeste d th e cas e b e dismisse d o n thes e grounds , 6 . Complainant s make s a n incredibl e clai m tha t th e motio n t o dismis s doe s no t hav e a basi s eve n thoug h responden t state d i n th e Motio n o s wel l a s th e associate d brief , tha t prim a fac e proo fha s bee n provide d tha t categoricall ystate s M rBake ralway s wa s o n a drug/Alcoho l program . Ha d M s William s o rPont o ha d don e thei rdu e diligenc e t o chec k thi s materia l fact , the y woul d hav e foun d th e statemen t correct . 7 . Th e allege d violatio n fo rM rBake raccordin g t o M s William s

^V j Sn9e6t20 2 XVd 6S:e L0L0S/G3/S L12/20/201 0 6:12P M FA X 120003/001 7 

### Inspecto rStatemen t lO P 9 record , wa s du e t o "inabilit yt o fin d FA Aapprove d dru g an d alcoho l testin g progra m intormotio n fo rFligh t Methods" . MrBake rwa s no t employe d b yFligh t Methods , bu t b yAi rMethod s Corporation , therefor e M s William s erre d i n thi s fundamenta l fac t drivin g th e violation , 8 . M s Ponte s the n claim s a basi s fo rth e violatio n coul d therefor e b e lockin g complianc e wit h ite m A4499(o ) whic h state s that :

Th e certificat e holde rwh o operate s unde rtitl e 1 4 cod e o fFedera l Regulation s Par t 135 cerfiiie s tha t i t wil l compl ywit h requirement s o fpar i 1 2 J appendence s I an d J an d par t 4 0 fo rit s antidru g an d alcoho l misus e program . MR H di d hav e its ow n progra m complian t wit h par t 12 1 appendence s I an d J an d par t 4 0 throug h NAD E fo rits antidru g an d alcoho l misus e progra m fo r whic h th e pilo t responden t -wh o wa s no t i n an yothe rprogram , wa s primaril y on . 9 . Complainan t admit s tha t th e abov e regulation s or e no t clearl y eviden t i n th e signe d operatio n specifications , bu t becaus e the yar e publicl y availabl e an d publishe d somewher e i n a Federa l Registr yt o b e foun d onl y throug h a rando m searc h an d fin d mission , tha t th e responden t shoul d b e hel d responsibl e t o thos e regulations , 10 . Th e FAA* 5 ow n Drug/Alcoho l abatemen t office rVincen t Root s durin g hi s "i n camera " audi t o fMR H i n Apri l 2004 , faile d t o inforrT i MR H o rwa s informe d himself , o fth e FA

Achange d definitio n o fth e wor d "employer " tha t occurre d i n Februor y2004 , apparentl yliste d somewher e i n a Federa l Registry , affectin g

ao/eooi B SW O * 

### VV J snseetpso s xv d B9:£ L0102/62/2 1210004/001 7

12/20/201 0 B,12P M FA X 

### appendice s 1 an d J , thereb yencouragin g a violatio n rathe rtha n encouragin g compliance . 11 . Complainant s faile d t o respon d t o th e fac t tha t MRH S 

### regula rFA A operation s an d maintenanc e inspectors , Fran k Aiott a an d Gerr yHenininger , th e Allentow n FSD O manage rMrWadsworlh , whic h is acros s th e stree t fro m wher e ih e aircraf t ha s bee n inspecte d an d hangare d fo r1 0 years , wer e als o unawar e o fth e regulatio n chang e somewher e i n th e Federa l Registry , eve n thoug h alway s assertin g tha t al l personne l performin g safet ysensitiv e function s wer e o n a program , thereb yconfirmin g complianc e rathe rtha n violatio n an d thu s encouragin g th e violation , 12 . Th e complainant s chos e therefor e t o hol d MR H t o a highe rstandar d tha n thei row n FA

Aofficers . 13 . Th e signe d operatio n specificatio n A449 - ha d a contro l numbe ro f Januar y22 , 2004 , thereb yresponden t agree d t o condition s directl yrelate d t o th e regulation s a t tha t poin t i n time , befor e th e definitio n o f"employer " wa s changed . 14 . Footnot e 4 make s assertion s tha t MR H is incredibl yarguin g tha t i t ha s n o obligatio n t o compl ywit h safet yregulation s unles s i t is give n explici l notice . Wha t is incredibl e i s complainant' s argumen t tha t MR H shoul d hav e complie d wit h a regulatio n chang e tha t non e o fth e abov e loca l authoritie s di d no t kno wof , o rwa s Informe d of , contrar yt o othe rtransparen t notificatio n practice s tha t occu rroutinel yi n th e operatio n an d maintenanc e procedures .

- 4

„ j snseefso z xvj GS-S LOLOS/GS/ S(2)0005/001 7

12/20/201 0 6 : 12P M FAX



### 15 . Complainant s incredibl yalleg e tha t becaus e MrBake rwa s no t o n respondent s ow n dru g program , bu t o n a progra m o fanothe remployer , tha t th e statemen t tha t h e wa s o n a progra m doe s no t qualif yan d th e statemen t ca n no t b e affirme d despit e th e proo fan d th e pretense s se t fort h above . 16 . A t bes t th e abov e cos e scenari o is interpretational : I n Administrativ e La w"/ n th e interpretatio n o fth e languag e o fregulations , wher e doub t exists a s t o th e inten t o fth e mean/n g o fth e languag e writte n an d enacte d b ya governin g body , ih e languag e shal l b e interprete d i n favo ro fth e Part yan d agains t an yimplie d extensio n o fa restriction" . I t is asserte d tha t th e MR H alway s ha d it s ow n dru g progra m sinc e inception , coul d hav e easil yinclude d th e additiona l personne l i n tha t program , ha d th e responden t bee n informe d o rbee n awar e o fth e regulatio n chang e b y s^rRoot s o rMRH s loca l inspector s o rothe rmetho d a s the yhav e don e i n al l othe r aspect s o foperation s an d i n th e consisten t forthrigh t transparen t manne rfo ral l othe roperationa l changes . 17 . Contrar yt o Judicia l Estoppels , complainant s altempte d 1 o redirec t thei roffens e concernin g th e ne wdefinitio n o f"employer " appendice s I an d J , clause s hidden , omitted , no t eviden t i n th e operatio n specifications , complianc e statemen t o reve n th e FAR/Al M b yassertin g tha t M rBake rwa s no t o n MRH' s ow n prograrm , eve n thoug h o n anothe rcompanie s progra m an d th e complainant s alread yrelease d an d withdre wal l suc h simila rviolation s agoins t th e othe rAP/IA , thereb yshowin g prim a foci © lega l inconsistency , b

WV j 2nS8Gt20 2 XV J GS:e L0102/GZ/2 1010006/001 7

12/20/201 0 B;13P WFA X'* '



### 18 . Onc e realizin g an d force d t o cobbl e togethe rcolo ro fla w arguments , tha t MrBake rwa s o n o n approve d dru g an d alcoho l program , complainant s attempte d t o re-craf t fo ra bette roffens e b yassertin g tha t Ai r Method s di d no t authoriz e M rBake rt o perfor m maintenanc e unde rthei rrepai r statio n certificate , knowin g tha t M rBake runde rregulatio n is permitte d 1 o perfor m hi s safet ysensitiv e function s unde rhi s ow n A/ P certification . 19 . Onc e realizin g an d force d t o cobbl e togethe rcolo ro fla w arguments , tha t M rBake rwa s o n a n approve d dru g an d alcoho l program , complainant s attempte d t o re-craf t fo ra bette roffens e b yassertin g tha t th e testin g progra m is someho wdifferen ffo ra pilo t tha n tha t o fa mechanic , whe n the ybot h fal l unde rsafet ysensitiv e function s t o whic h ther e i s no t differen t testin g program . On e i

s eithe rdrug/alcoho l fre e o rno t n o matte rwha t functio n the y perform . 20 . Complainant s alleg e tha t withholdin g requeste d discover ydoe s no t warran t dismissa l o fth e complaint . Complainant s responde d pas t th e 1 0 da y filin g deadlin e t o th e Respondent s Motio n t o Compe l Discoveryan d o n tha t basi s alon e i n additio n warrant s dismissa l o fth e complain t tha t ha s fundamenta l lega l insufficienc yan d interpretationa l discrepancies , fo ra compan ywho m decide d i n goo d judgmen t fo rth e bes t interest s an d safet yo fth e publi ct o withdra wal l operation s du e t o th e respondent s tragi c5 yea rdivorce , alienatio n o fhi s childre n an d othe rhuma n factor s suc h as medica l practic e workload s beyon d hi s capability .

VVJ StLSGGtSO S XVd OO- H 0103/63/2 1 a0/900 @ SW O ^ ^_^.«— —I21O007/OO1 7

12/20/201 0 e,13P M FA X



### 21 . Complainant s refuse d t o produc e o robjec t t o ful l disclosur e o f redacted , spoliate d an d altere d document s o rt o provid e thei rquote d reference s accordin g t o rule s o fprocedure , fo rwithholdin g information , whe n responden t state d h e wa s unabl e t o locat e thos e documents , B yclaimin g tha t document s ar e publicl yavailabl e is unacceptabl e i n litigatio n accordin g t o standar d rule s o f evidenc e an d i n breac h o fRul e 901(7) . 22 . Responden t make s not e o fth e complainan t confirmatio n an d admissio n tha t th e allege d violatio n is vali d an d prope ri n tha t th e las t violatio n o f M rBake roccurre d o n Jul y24 , 200 8 an d th e notic e o fpropose d Civi l Penalt ywa s issue d o n Jul y23 , 2010, 1 da ybefor e th e 2 yea rstatu e o flimitations . Respondent' s offic e i s close d o n Fridays , (Hospita l round s only) . Th e complain t wa s no t receive d o rserve d unti l Jul y27 , 2010, 3 day s pas t th e statut e o flimitation s (Exhibi t 3) . Strict proo fi s demande d o n trial , thereb yth e violatio n is pas t th e deadlin e perio d onc e again . 23 . Complainant s incredibl yalleg e tha t eve n thoug h MR H cease d operatin g unde rnam e an d certificat e number , responden t coul d hav e obtaine d anothe rpilo t t o continu e operations . Th e complainant s perhap s wittingl yo r unwittingl yfaile d t o disclos e tha t respondent s tasks , responsibilitie s an d liabilitie s extende d pas t hi s pilo t functions , a s a singl e pilo t operatio n bu t include d operation s control , maintenanc e schedule ran d assistanc e an d ever yaspec t o f th e operation , thereb ycomplainant s agai n attemp t t o impai rth e dignif yo fth e court , 7 - ao/iooi a g^ g ^ VV d 21?LSe6t?30 3 XV J 00:t L0L02/G2/2 LI2]000t)/001 7

12/20/201 0 6:13P M FA X



### B ywa yo ffurthe ranswer , responden t decide d i n goo d judgmen t fo rth © bes t interest s an d safet yo fth e public , considerin g hi s ow n huma n factor s an d i n accordanc e t o regulatloris , t o withdra wal l par t 13 5 operation s du e t o th e respondent s tragi c5 yea rprotracte d divorc e (200 6 t o presen t Hearin g docke t o f9 page s alread ysubmitted) , alienatio n o fhi s children , relocation , financia l an d emotiona l devastatio n an d othe rhuma n factor s suc h a s hi s sol o cardiolog y practic e an d hospita l workload s beyon d hi s capcity . Th e positio n take n b y complainant s represent s "beatin g a n injure d ma n wh o alread ydown" , behavio r tha t i s unconscionable , eve n thoug h n o har m o rdamage s hav e bee n don e an d i n goo d judgmen t an d i n goo d fait h relinquishe d hi s operation s fo rth e publi c safety . 24 . I t is furthe raverre d tha t whil e th e violatio n doe s no t hov e clear , transparen t undispute d merit , lend s man yissues t o interpretatio n an d fin e print , appear s t o b e prosecutoria l overreaching , breache s rule s o fcourt , ha s man y procedura l defects , violate s judicia l estoppels , whil e responden t ha s mad e ever y effor t t o operat e i n goo d fait h an d judgment , victi m t o circumstances , th e compan yMR H n o longe rexists , ha s n o assets , ha s los t monie s durin g th e tim e fram e an d continue s t o loos e (Exhibi t 4) . 25 . O n Decembe r1 , 2010 , a Motio n fo rDepositio n o fLatony a William s wa s faxe d an d sen t t o M rPonte s department , t o whic h n o objectio n o ransvs/er s hov e bee n receive d withi n th e 1 0 da ydeadlin e unde r§ Rul e 13.220(d ) o rt o tfii s date , ye t anothe rbreac h an d reaso n t o dismis s thi s complaint . 8

,..n..r a ^w n * VVd 2nse6f30 2 XV i 00: n 0L03/G2/3 L iL0/800l a SW O * " ^ ^ ^12/20/201 0 6;13P M FA X 1210003/001 7



### 26 . I t i s respondent' s avermen t tha t th e persistenc e t o pursu e thi s complain t wit h s o man ydefect s show s th e complainant s i n tru e ligh t a s malfeasant , i n abus e o fdiscretio n an d process , i n breac h o fdut yan d conduc t an d i n attemptin g t o obstruc t justic e fo rresponden t t o pursu e thi s violation . 27 . Th e sanction s ar e thereb yinappropriate , frivolous , trivia l an d i n al t aspects , point s t o issue s tha t ar e o rhav e bee n moot . 28 . I n al l an d bes t effort s fo rjudicia l economy , th e cas e therefor e shoul d b e dismisse d t o allo wth e administration s seasone d effort s b e properi y directe d t o othe rarea s o rhig h volume , larg e operatio n violatio n case s mos t pertinen t t o th e publi csafet yo fou rcounlry . WHEREFORE , th e responden t pray s tha t thi s Honorabl e Cour t wil l dismis s th e cose . 

# ^.vV x Respectfull ySubmitted , Michae l B . Selig , MD , FACC , 

### CFl- H ^ ^ ' ,^ ^ Dat e

- 9

iLO/600i a SW O ^ VVd 21?L9eGt30 2 XV d OOt l 0L03/63/3 I12/20/201 0 6 : 13P M FA X 11/30/£OJ. O 0:14P U FA X 310O1O/001 7 @000 2 Star t Ttm e 11/i. B 12;6 3 11/2J . 05:4 4 ^.x/2 4 06:0 5 .11/2 7 07:2 8 11/2 7 10;0 4 il/2 B 10:0 3 11/3 0 08:1 3 I'M

PM PM A M 

## m P M 

## m Addroe s 61 0 77 0 989 4 010434062 0 1202267610 6 12Q2Z07eiO H 1.202267510 6 1202267510 8 12022e7G1o e No . 600 3 007 1 007 2 007 3 007 4 007 6 007 0 Mod n AUL O H I San d Sun d Son d Sen d Sen d Sen a EC M

RC M EGM FC M EC M EC M ECA L PaB o i 4 2 2 1 9 4 3 7 R«6U]. L O K 00'4 1 O K 00'4 2 O K 00'2 7 O K go-2 5 O K 02'4 4 O K 08'3 0 O K no'6 8



# Cvh M [

ao/oLO 0 SW O * VVJ 3t!LSe6t'20 3 XVJ 00:t L0L03/G2/2 L12/20/201 0 e:13P MFA X i2]Ocn/ocii 7

•,^'i^tiik^.^ . " "f"*:.*-.. ^ 

# tiMifntarf l



# mMtC H

'-*^> - 

# I TJUt l *mJS9M ^ 

# ^ HitCt f

iLO/LlO ® SW O < • ^y j 3n9eGf30 3 XV J 00: n0L03/63/ 2130012/001 7

12/20/201 0 6:13P

M FA X 

# O U.S . Deportmen t

offic eo f ih « Chlo f Counsa l60 0 Indapwidsnc eAve. , Sw . o TTfansportoilo nWaehlngton , D C 2059 1 F«<l«ro lAvlQllo n 

### Administratio

n FEDEI^LE;CPKES S 

## ^^^^ ^ >^;,^,,f , July 23 , 201 0 Dr . Michae l B . Scli g presiden t M&RHelicopters,LL C ^ JU L2 7 201 0 204 5 Westgatc Dr . Suit e20 5 Bethlehem , P A1801 7 RE : CaseKo : 2009SO95043 4

NOTIC EO FPROPOSE PCIVI LPENALT Y Busedupo nareport

o f investigation , it

appear s that : 1 . M & RHelicopters , LL C (M & RHelicopters ) i s now , an dat al l time s mentione d inthi s documen t

was , theholde r

o f Air Carrier Cenificato No . MR3A020K , issue dunder 1 4 C.F.R . part

11 9 an dauthorize dt o conduc t operation s under

1 4 C.F.R . par t

13 5 o f th e Federa l Aviatio nRegulations . 2 . At

al l time s mentione dinthi s document , M & RHelicopters ' operation s specification s require di t

to compl y with1 4 C.F.R , Par t 121 , Appendice s IandJ and4 9 C.F.R . Port 4 0 for it s antidru g an dalcoho l misus epreventio nprogram , 3 . At al l time s mentione di nthi s document , 1 4 C.F.R . § § 135.25 1 (a) an d135.255(a) require dthat

M & RHelicopter s tes t

eac hemploye ewh o perform s asafety-sensitiv efunction liste din1 4 C.F.R . part

121 , Appendi x IandJ i naccordanc ewiththos eappendices . 4 . Under

1 4 C.F.R . part

121 , Appendi x I , § III , anemploye ewh o perform s aircraf t maintenanc eor

preventiv emaintenanc eduties , directl y or by contrac t

fo r M & RHelicopters , i s performin g asafety-sensitiv efunctio nandmus t b esubjec t

t o dru g testin g unde r

a nantidru g programimplemente di naccordanc ewiththat appendix . 5 - Unde r

1 4 C.F.R . part

121 , Appendi x J , §n.A , a nemploye ewh o perform s aircraf l maintenanc eo r

preventiv emaintenanc eduties , directl y or by contrac t

fo r M & RHelicopters , i s performin g asafety-sensitiv efunctio nandmus t b esubjec t

to alcoho l testin g under

a naJcohol misus epreventio nprogram(AMPP ) implemente di naccordanc ewit hthat appendix . 

# fAfe- ^

^ ^ j 3nse6t20 2 XV J 00: n0L02/62/ 2 iL0/3L0i aSW Q < • —12/20/201 0 G:14P M Fft X

,SCHEDUL E C (For m 1040 ) —•n^wrra i R*»«iw

ys«>Vic » (99 ; ^Vif c•v'V«' U



## Profi t o rLos s Fro m Busines s

(So u Proprlstordhip ) i2|0013/001 7 OMBN» . I«*5-007 4

• - Partnerships , join t ventures , etc , niiutfll e Fon n 106 5 or10d5-B . ••Amc h toFwiBlMO , 1M<|NR , o r1041 . - 9a « Instructian * fo r5ch«dul e c(For m ^ 040) , 

# 200 7

<MUchlT<»n l _ _ Bxiu«nc«N» . 0 9 MICHAE L B SEII G APrinclM ' «t«lM5 i o rproTtuJan , Innlvdln o sfOdiiE l e rlerwi M CM t ln«bbell«m ) HELIC(yTE R TBAHSPORTATIOi a M& R HELICOPTERS , LL C 0 DT>play»rlftmi»iiS»r<BIR),TTiny ~ EAMiMit-MiMiineiuriingtwitewrMmno-)*'204 5 WESTGXt EDRIV ESUIT E10 1 yAccounluri Q method : (1 ) jXlCua h O ) [jAccrua l (3 > [ J 0(he r<»pocify ) - ^ ____J1 » a Di a yo u -msurpall ypeifticlpat« ' i o th « operatio n o fthi s ousine u durin o 2007? I f'No, ' Kca Inslructien a lo t limi t o n looses . H j][X° " sw^tet J o< acquire d thl a bLisines s durinf l 2007 , chee k har e - . ^

> ._^ "(XTY M \ Incom a 

## 'niJ o 1 Gro M r9C«lpE 5 o rsalM . Caution . I Tthi s incom a wa s reporte d t & yo u a n For m W- 2 an d lh « p~ i 'Staluloi yamployoe ' bo xo n tha t torm wa s checked , se a th e Instruction s an d ch«c k hor © •' J | 2 Ratwn s an d ollovenco s ,.. . 3 SubUac » lin o 2 fro m lin e > AC<a \

o fgood s sol d ^ffta n jinf t 4 2 o n pag e 2 ) B Oro H profit . Subtrac t lin e 4 fro m lin e 3 ,, , e othe rinooma , includin g federa l an d Slat e gasolin e o rfue l ta xcredi to rrefun d (se e instructlorw ) 7 pro wfncomo . Ad d Hne » S an d B . 1,440 . 1.440 , 1,440 , ir^^D : Exgenses . Ente rexpense s fo rbuslne wos > o fyau rhom e onl yo n lln a 3 0 9 Advertisfns . ^ Ca ran d truc k

oxpenso B (se e instrucltons) , 1 0 ConunisBlort s an d tees. . 1 1 Conlrac l labo r (so e lo«trocllons ) 1 2 Depletio n 1 9 Deproelatle n an d sectio n 17 9 experi wdeduelio n (no t Include d I n Par t »ll ) (se e instructloni ) U EmplDve a benefi t program s (othe rtha n o n lin e IS ) I B Insuranc e (othe rtha n health) . i e Intereat : a Mortgi0 « (pai d (o bania , eic)..... . bOthe r ^ yLega l Aprofasaione l aorvteeg^ , 1 0



# n 1 2

^ 8 1 4 1 5 16 a iftf e 1 7 764 .

68,254 , 7.228 . 1 8 OHic e eKpana e

1 9 Pensio n an d profit-sharin g plan s 2 0 Ren t o rleas e (se e instructions) : •Vehicles , machinefy , en d equipment . b Otiie rbusines s propari y,,, . 2 1 Repair s an d maintenanc e 2 2 Supplie s (no t include d i n Pa n 111)... . 2 3 Taxe s an d llcenae a 2 4 Travel , meals , an d «ntertainmer\t ! •Trava i bDaductibi e meal s an d enlsrtalnmen t (se e inetructlons ) , , Zf t utilitie s 2 0 Wag« > (les a emplDymen t credits)... , 2 7 Othe rexpanse s (fro m lin e •*f l or i P«Q e Z > ••• I S 1 9 ao a 20 b 2 1 M 2 3 24 a 2 4 b 2 6 2 6 3,221 .

13,574 , 2,4B7 .

4,630 , 2 B Tola ! evpcnsa s befor e expanse s fo rbuelnas vus e o fhome . Ad d line s 8 throug h 3 7 I n columns . 2f t 120,156 . 2 9 Tontatlv o profi t (lo»») . Subtrac t lin e 2 8 fro m lin e 7 3 0 Enpanse s to rbusines s us e o fyou rhome . Attac h For m 9929 . , 3 1 Ne t profi t o rOO«B) > Subtrvo l lin e 3 0 fro m lin e 29 . e I fa profit , ertte ro n bot b Feri n 1040 , lln » 12 . an d Schedul e SB . lin e 2 o ro n For m 1040NR » Ima.i a Csialutoi yamployaes , $e « inatfiicUons) , Estate s an a trusts , ente ro n Z 9 •iifi,7ie . 3 0 1 Fonmckl.Hnea , •I fa (OSS , yo u mus t 0 ° l « Un a 92 , 3 2 I fye u hav e a loss . Chec k th e bo xtha t desoribe s you rinvesimon t I n thi s actlvji y(se e jnsirucllons) . •I fyo u checke d 32a . ente rth e IM S o n bot h For m 1040 . lin o 12 , an d Schedul e SE , lin e 2 , o ro n For m 1Q40NR . Itnti a (rtatutor yemployeos . s« e lnstriictlon«) , Eetate s an d trustn , ente ro n For m 1041 , lin e 3 . I fyo u cheeke d 3gb , yo u mu» t attac h FonnClOB , You rlos s ma yb e tirnHad . 3 1 •118,7ie -

^ A AforPapetwor k

Reduerie n Ac t Nellc« i ea « Per m 104 0 InatmcUone , __ , Air.lnvostmen l I s 321(7 ] a t ( W ,— , Som e Investmen t 92 b [ I i s no t at risk . Schedul e C (For m 1040 ) 20 0 Foizouai . <:Bi\i(07 

# 'eAk fL ^

iLO/CLOi a SW O VV J 3tLS66t20 2 XV J OO-l^ l 010S/6S/2 I12/20/201 0 6:14P MFft K Scliedul e C (For

m1040 > 2007 MICHAE

LB SELI G 110014/001 7

Sol d (se e InttrviCtlons ) 3 3 li^elhod(5 > jse d t o valu e cloaln o Inventory : a |_Jcoa t b |_ J Lowe ro fcoi l o rmarke t " T[_ J Othe r(attBcF i explanation) " 

# is^mmmsnriissm

^ .3 4 Wa s tha m an ychano e i n daierminin g quantities , costs , o rvalLiBiior u betwee n Openin g an d closin g Inventory ? _ . t t 'Yes,'*Uac h explanatio n Qfe a FJ n 3 9 Inventor ya t beginnin g o fyear . I fdifferen t fro m las t year' Q closin g inventory , attac h explanatlor i , , 3 8 PurohDsof i les s cos t o fllam s withdraw n fo rpersona l use.. , 9 7 Coa t o flabor . D o no t Includ e an yamount s oal d t o yourself . Sf i Maleriel s an d Supplies . ,, , 3 9 Othe rcost s , 4 0 Ad d line s 3 a throug h 3 * 4 1 (nventory.a t en d o fyear . 4 2 costp fgood s told . Subtrae t lin e 4 1 fro m lin e 40 , Ente rIhf l resul t her e an d o n pag e 1 . lin e 4 . 3 5 

## a 3 7 

### 3 9 89 4 0 4 1 

### 1,16 3

1,16 0 1,16 8 4 2 costo fgood s told . Subtrae t lln a 4 1 fro m lin e 40 , Ente rIhf l resul t her e an d o n pag e 1 . lin e 4 | 4 2 | liRitfeJiyS wInfomtaitlo n o n You rV«hic|e i complet e thi s par t onl yi fyo u are clalmin a ca ro rtruc k expense s o n lin e 9 an d ar e not require d t o fil e For m 466 2 To rthi s buslnau . 9e e th e instrucllon s fo rlin e 1 3 l o fin d ou t i fyo u must fil e Form 4062 . 4S Whe n di d yo u plac e you rvehicl e I n servic e fo rbusines s purposea ? (month , dey , year) 4 4 Ofth e tota l numbe ro fmile s yo u drove you rvehicl e durin g 2007 , ente rth e numbe ro fmile s yo u use d you rvehicl e for : aBusinee s __b Commutin g (so o instructions ) _cOlhe r_ A t D o yo u (o ryou rspouse ) have anothe rvehicl e avellsbl e fo rpersona l use ? Q Yes Q N i 4 0 Wa s you rvehicl e availabl e fo rpersona l os * durin g off-dutyhoun?.., , Q Ye s [[ ] U t 47 a D o yo u hav

e oYldencet o suppor

t yoq rdeduction? . , LJYB B QN I blfYes.'I s th e evidenc e written ? ._ . ._ . -,.,-.. . HYe s HN I raBSE^JB ^ Othe rExpanses . y» t belowbusines s expi^nses not Include d o n line s 8-g6_o flin e 30 . JANK^CHM^S . DWIG

_PROGRAM , J)UKS

_AND . SOTlCRIPTIONg . JLIGHT_Il^mRjJCTlpM . 

## m& L ^OTSID ESERVICES , J'pSTJ^g B JELEPHON E 

### 1 5 27 4 

### 9 4 1.31 1 1,68 4 

### 9 0 9 6 B6 6

4 8 Tota l othe rewxtmeg . Ente rher s an d o n pag e 1 , lin e 27 . 

### 46 4,63 0 Schedul e C (For m 1040 ) 200 FDizens Lae/15/o

y

iLO/tLOi a SW O ^ 

### VV J StLSGGt20 S XV J l0:i? L 0L03/G2/2 112/20/201 0 S-.14P M FAX 1210015/001 7 SCHEDUL E C (For m 1040! ) D«ps funan i o fif wTreatur y. Irtern4 l Reveou a Servjc a (99 ) Profi t o rLos s Pro m Busines s (Sol e Proprietorship ) *•Partnerships , join t ventures , etc , generall yrnus t file For m 106 5 o r1065-6 , 'Attac h t o For m 104D , 1040NR , o r1041 . *>$« « Instruction s fo rSchedul e C {For m 1040) . Nftrrb g o l DroprLvLo r MICHAE LB SEUI G 

## -n r OMBNe . 19^9.007 4 

# 200 8 AHBch(r»n l rta 3iqu«nc « No , W fit Princlp* ! buslMn i o rproltuton , l/icliJdin a protfvict ( H (arvlc t (M < inilrudlDiK ) HELICOPTE RTRANSPORTATIO N C Eliisln«t E nano . \ t n o soparal a buafnet s nan<c , lov cblank , P R HELICOPTERS . LL C nrla l ««ri,rf^/ hllmhri r/^^M \

it r•mpi^«riiinDiiu>«r(mii; , iTin y•—— E Buiinti a iddra H (MciiKJin a w< » » r«an i „o.j-_2045

_WESTGATE_DRIV E _SyiTE_205 _ Cily . tow n O

fposloWiCT . SW» , un d ZI P coa cBETHLEHEM , P A1901 7 F Accountin o method ; ll ) [XjCas h (^ 1 Q]Accrua l (3 ) (_]Othe r(specify ) • •^ G Di d yo u 'materiall yparticipate ' i n th e operatio n o fthi s busines s durin g 200S ? I f'No, ' se e instruciion s io rllmJ l o n losses . H I fyo u starte d o racquire d thi s busines s durin g 2008 , chec k her e •[xfYes^' T N o PartlrjJg^ii l lr^com e Gros s receipt s o rsales . Caution . Se e th e instruction s an d clwc k th e boxif : •Thi s incom e wa s reporte d \ o yo u o n For m W- 2 an d tri e 'Statutor yomployao ' bo xo n iJia l tor m was checked , o r •Yo u ar e a membe ro fa qualifie d join t ventur e reportin g onl yrenta l ree l estat e ineom o no t sub|ec t r— i t o self-employmen t tax . Als o se a instruction s fo rlimi t o n losse s ^ | j Return s an d allowance s Subtrac t lin e 2 fro m lin e 1 Cos t o f(jood s sol d (iro m lin e 4 2 o n pap a 2) . Gros s profit . Subtrac t lin e 4 fro m lin e 3 6 Othe rincome , includin g federa l an d stal e Qaaolin e o rfue l ta xcredi t o rrefun d (se a instructions ) 7 Gros s income . Ad d line s 5 an d G Piaiirt'lltfflf.j | Exponsos . Ente rexpense s fo rbusines s us e o fyou rhom e onl yo n lin o 3 0 1,465 . 1,465 , 1,465 . 1,465 . 8 Advertising . 1 0

7 2 1 3 xp e (se e instructions ; Commission s an d fees. . imrscnsDO T (se e instructions ) Depletio n Depreciatio n an d sectio n 17 ^ expens e deductio n (no t Include d I n Par t III ) (se e instructions ) 1 4 Employe e benefi t program s (othe rme n e n lin e 19 ) 1 5 Insuranc e (othe rtha n health) . 1 6 Interest ; a Mortgag e (pai d t o banKs, etc

) b Othe r 1 7 Lecja l & professiona l service s 1 0 1 1 1 2

1 3 1 4 1 5 16 i 16 b 1 7 1.00ft ,

14 5

85,21 1 6,109 , 86 5 1 8 Offic e expense. . 1 9 Pensio n an d profit-sharin g plana , .. . 2 0 i^en t o rleas e (se e instructions)' . a Vehicles , machinery , an d equipment . b nthP fhiisineg < nmnorl v. , , 2 1 Repair s en d maintenanc e 2 2 Supplie s (no t include d i n Par t 111) . 2 3 Taxe s an d license s 2 4 Travai , meals , an d entertainment : a Trave l b Deductibl e meal s an d entertainmen t (se o instructions ) 2 5 Utilitie s 2 6 Wage s (les s employmen t crcdiii ) — 2 7 Othe rexpense s (fro m lin o 4 B o n pag e 2 ) i a 1 9 2 0 a J ^ 2 1 2 2 2 3 2 4 a 2 4 b 2 5 26 2 7 .?..?7$ .

5^537 ,

4,345 . ,,(i^i--;:>:fft,i:;';:,iiif-:-,:A>'^-.. , 2 8 Tota l expense s befor e expense s fo rbusines s us e o fhome . Ad d line s 6 throug h 27. . 2 9 Tentativ e profi t o r(loss) . Subtrac t lin e 2 8 fro m lin e 7 3 0 Expervse s fo rbusines s us e o fyou rhome . Attect i Foi m 8B2 a 3 1 Na t pron t o r(loss) . Subtrac t lin e 3 0 fro m lin e 29 - •I fa profit , ente ro n bot h For m 1040 , lin e 12 , an d Schedul e SE . lin e 2 o ro n For m 1040NK , lin e 1 3 (i fyo u checke d th e bo xo n lin g 1 , se e instructions) . Estate s an d trusts , ente ro n For m 1041 , llh « 3 . •I fa loss , yo u mus t g o l o lin e 32 . 3 2 I fyo u hav e a lo^s , chec k th e bo xtha t describe s you rinvestmen t i n thi s activit y(se e instructions) . •i ryo u chooko d 32a , ente rth e los s o n bot h For m 1040 . Un a 12 , an d Schedul e SE , lin e 2 , o ro n For m 104t)NR , lin o 1 3 (i fyo u checke d th e bo xo n lin e 1 , se e th e lin e 3 1 instructions) . Estate s an d trusts , ente r o n For m 1041 , lin e a . •I fvo u checke d 32b , yo u mvs l attac h Fon n 6198 . You rlos s ma yb e llmiled . 2 8 107,096 . 29 -105,631 . 3 0

3 1 -105,63 1

_ ^ Al l investmen t i s 3 2 a [X ] a t risk .

-

_Som a Invoslmen t 3 2 b n i s no i a t risk . BA AFo rPaperwor k

Reductio n Ac t Notice , se e For m 104 0 Insntidlons . F0IZ911S LIVVVO Q Schedul e C (For m 104O ) 200 8 

# iio/sioi a SW O VV J 3tLSe8t30 S XV d lOt L 0L02/G2/ S@]0016/001 7

12/20/201 0 6;14P M FAX iq e :

3 6 Schedul e C (For m 1040 ) 200 6 MICHAE LB SELI G PartiH^i,, ! Cos t o fGood s Sof d (se cinalfuctlona ) 3 3 Melhod(s ) use d t o valu e closin g inventory , a [_J Cos t b [_ J Lowe rofTos to r"market " c( J OtheRattacT i expiifiiationF ' " ' " " 3 4 Wa s ther e an ychang e i n determinin g qoentitles , costs , o rvaluation s betwee n openin g an d closin g inventory ? , , , , I f'Yes, " attac h explanatio n , LlYe s MN o 1,168 . 3 6 Purchase s less cos t o fitem s withdraw n fo rporoono l us e 3 7 Cos t o flabor . D o no t includ e an yamount s pai d t o yourself. . 3 8 Material s an d supplie s 3 9 Othe rcost s , 4 0 Ad d line s 3 5 throuo h 3 9 4 1 Inventor ya t en d o fyea r 4 2 Cos t o fgood s sold . Sutrtrae t lin e 4 1 fro m lin e 40 . Ente rIh e resul t her e an d o n pag e 1 ^ lin o 4 3 7 3 6 3 9 4 0 4 1 4 2 

### -i,Qoe .

160 , 160 . tPatty'rVv.-' l Informd^lo n o n You rVehicl e Complet e th b par tonl yi t yo u ar e claimin g ca i o ftruc k expense s o n lin e 9 an d ar e not require d l o fil e For m 456 2 fo rthi s business . Se e th e instruction s fo rlin e 1 3 t o Rn d ou t i fyo u mus t fil e For m 4562 . 4 3 vvne n di d yo u plac e you rvehicl e i n servic e fo rbusines s purposes ? (month , day , year ) ^ _ 4 4 O fth e tota l numbe ro fmile s yo u drov e you rvehicl e durin g 2008 , ente rth e numbe ro fmile s yo u use d you rveliicl e for : a Busines s b Commutin g (se e instructions ) __cOthe r_ 4 5 Wa s you rvehicl e availabl e fo rpersona l us e durin g off-dut yhours ? 4 6 D o yo u (o ryou rspouse ) hav e anothe rvehicl e availabl e fo rpersona l use? . 4 7 a D o yo u hav e evidenc e t o suppor t you rdeduction? . b I f'Yes, ' i s th e eviderK e v>ritten 7 

### QYe s QN O QYC S QN O 

### LJY « LJNo Piart.V'vy! | Otho rExpanses . Lis t belo wbusines s expense s no t include d o n tine s 8-2 6 o rtin e 30 . _BANK . CHWIGES

_ DUE S AN D SUBSCRIPTION S JEASABILIT Y_STUDy

_^ FLIGH TINSTRUCTIO N _FUEL___ POSTAG E _TEIjEPHONE

_ 

### TESTIN G COST S 5 5 . 1,175 . 922 , 1,482 , 96 , 580 , 3 0 ,

4 B Tota l othe rexpenges . Ente rher e an d o n pefl g 1 , lin e 27 , 4 8 4_^34S . Schedul e C (por m 1040 ) 200 8 FDizoiirt lujow i

iL0/9L0 l SW Q <• 

### VV J StLSeBtSO S XV d LO:i? L OLOS/GE/ Z1210017/001 7

12/20/201 0 6-15P M FA X

U.S . DEPARTMEN TO F TRANSPORTATIO N 'Federa l Aviatio n AcfmlnlstraHo n " " Cynthi a Dominik , Lour a Fonto , Latony a William s CoiTiplainant s Docket : 2010-121 1 V , M & R Helicopters , LLC . Responden t CERTIFICATE O F SERVIC E

I HEREB YCERTIF Ytho t I hav e thi s da ysetve d th e foregoin g entrie(s) ; RESPONDENT' S REPL

YT O COMPLAINANT S LAT E RESPONS E T

O RESfONDENTS MOTIO N T O DISMISS AN D MOTIO N T

O STRIK E ALLEGATIO N RESPONDENT' S SUPPORTIN G BRIE F T O ANSWER

S T O COMPLAINANT S RESPONS E T O MR H S MOTION S T O DISMISS AN D STRIK

E ALLEGATIO N upo n ai l partie s o frecor d i n Ihi s proceeding , i n accordanc e wiit i th e requirement s o fRul e 2 9 purjuon t t o 2 8 U . S . C . § 17ii)6 . Servic e b vfet-class mail , oostoa e prepaid , addresse d as follow^ : Federo ) Aviatio n Administratio n 80 0 Independenc e Avenue , S W Wilbu rWrigh t Avenuo-Suit e 2W100 0 Washington - D.C . 2059 1 Att ; Hearin g Docke t Cierk , AOC-43 0 FA X20 2 49 3 514 2 Th e Honorabl e Ronni e A . Yode r U S Departmen t o frronsporfatio n Offic e o fHearings , M-20 , Roo m E l 2-32 0 120 O Ne wJerse yAvenue . S.E . Washington , D C 2059 0 FA X20 2 36 6 753 6 Laur a Ponto , Esq , Enforcemen t Division/AGC-30 0 Offic e o fth e Chie fCounse l FA A 80 0 Independenc e Avenue , 5 W Washington , D C 2059 1 wVv\ \ PA X20 2 26 7 510 6 . ^ CiV^ V- /

^ 

### By : 

### ^

^ \y Michoe l B . Selig , MD . FACC . ^

r ^ <;w n ^ VV d 2t!LSS6tiS0 2 XV d lO-V L0L03/6S/ S