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He found no assets which could be used to collect the tax
liabilities from Jaussaud Enterprises.
On November 13, 1996, the IRS issued a final demand letter
which was received and signed for (but not responded to) by
Jaussaud Enterprises.
OPINION
Evidentiary Matters
Preliminarily, we address various evidentiary matters.
At trial, petitioner contended that respondent assessed taxes
against Jaussaud Enterprises for the wrong year. Respondent's
witness, Vicki McIntire, credibly testified about the error, which
occurred as a result of the filing of corporate income tax returns
for fiscal years ended February 28, 1991, and February 29, 1992, at
approximately the same time in 1993, and the subsequent correction
of the error by respondent. In that vein, petitioner objected to,
as hearsay, the admission into evidence of Exhibit AA, Summary
Record of Assessments, and Exhibit BB, Certificate of Assessments
and Payments, to prove the existence of Jaussaud Enterprises' tax
liability.
Rule 803 of the Federal Rules of Evidence provides numerous
exceptions to the hearsay rule. As pertinent herein, rule 803(8)
provides an exception for:
(8) Public records and reports.--Records, reports,
statements, or data compilations, in any form, of public
offices or agencies, setting forth (A) the activities of
the office or agency, or (B) matters observed pursuant to
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