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Petitioner voluntarily furnished his logs to the special
agents. The fact that these logs were voluntarily furnished is
an indication not only of cooperation by petitioner, but also an
indication that petitioner did not know that the logs were not
accurate. Respondent argues that petitioner may have believed
the notebook logs would satisfy the special agents of the
accuracy of his return, even though he knew the return to be
false and, therefore, that petitioner produced the logs and
permitted the special agents to photocopy them, but he must have
realized his mistake in doing this when he asked the following
day for their return. It is difficult to follow this argument,
since petitioner was aware when he asked for the return of the
logs that they had been copied by the special agents. Returning
the logs would in no way take away the information furnished to
the special agents.
Respondent argues that at times petitioner stated that he
prepared the logs, and at other times that they were prepared by
Ms. Baird, and later prepared by his ex-wife. The Court sees
nothing misleading about these statements, since the record is
clear that petitioner furnished the information and, where
needed, assisted in how it went into the logs, and the actual
writing was done by Ms. Baird, and his ex-wife. He even
explained why the two women did the actual writing by saying
their handwriting was better than his.
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