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Cheyenne, Wyoming, at the auditor's request. He did not keep
copies of the documents or obtain a receipt from anyone. He
testified that he put the documents on a receptionist's desk
because no one was in the office. He failed to return to the
office or telephone to verify that the receptionist, auditor, or
any other IRS employee actually received the documents.
The auditor notified petitioner by letter dated April 9,
1992, that the documents could not be located and requested that
he resubmit them. In response, petitioner submitted his MYM
Summary, DAC Ledger, DAC Trial Balance, DAC Accounts Payable
Listing, and other documents detailing his business expenses.
These records were stamped "received" by the IRS on May 1, 1992.
The same records were later returned to petitioner. He then
submitted them to respondent, at her request, prior to the
issuance of the deficiency notice. Moreover, all of petitioner's
scratch pads used to calculate the total expense claimed for each
Schedule C category were attached to the 1990 joint Federal
income tax return.
Although the inability to produce a record that has been
unintentionally lost, whether by petitioner, respondent, or a
third party, alters the type of evidence that may be offered to
establish a fact, the burden of proof is not affected. Fed. R.
Evid. 1004; American Police and Fire Foundation, Inc. v.
Commissioner, 81 T.C. 699, 706 (1983); Malinowski v.
Commissioner, 71 T.C. 1120, 1124-1125 (1979).
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