- 5 -
conclude that respondent has met his burden of production.
Therefore, we shall weigh the evidence in the record on its
merits.
Respondent asserts that petitioner worked as a contractor
for JWH and received payments in cash as well as by check.
Respondent called Joseph Parziale as a witness. Joseph Parziale
kept the records of the company. He testified that petitioner
was a subcontractor for the company on the Roach, Penny, and Wise
projects. Through Joseph Parziale, respondent introduced what
purports to be a summary of JWH records on which the Form 1099-
MISC was based.
Joseph Parziale did not produce any underlying records for
the Penny project. The underlying record for the Wise project
is a folder that lists amounts allegedly paid to petitioner but
includes no dates of payment or other details corroborating the
witness’s testimony.
The underlying records of the Roach project are more
detailed and have dates for several items. The records contain
additions, subtractions, and sums without an identified payee.
The underlying records reflect fewer payments to petitioner than
reflected in the summary records.
Joseph Parziale testified that JWH made cash payments to
petitioner. At one point during petitioner’s testimony, the
Court directly asked petitioner: “Did you ever get paid any cash
in 1997?”, to which petitioner replied: “None at all.” Yet in
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011