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duty imposed by law as to which matters there was a duty
to report * * * unless the sources of information or
other circumstances indicate lack of trustworthiness.
Exhibits AA and BB are both public records or reports prepared by
respondent pursuant to a duty imposed by law.
Exhibit AA does not indicate the taxpayer's name. Thus, we
conclude that this document lacks trustworthiness. Consequently,
we sustain petitioner's objection to Exhibit AA.
Exhibit BB reflects that an audit deficiency assessment of
$43,569 was made for the year ended February 28, 1991, and a
reported tax return assessment of $49,683 was made for the year
ended February 29, 1992--which was later abated because no tax was
owing for that year. The record contains no explanation as to why
an audit deficiency assessment was made (nor the basis for it) for
the year ended February 28, 1991, or as to why a tax return
assessment (of $49,683) was not made for that same year.
Petitioner contends on brief that without the admission of Exhibits
AA and BB, there is no evidence to demonstrate an existing
liability in the form of an assessment against Jaussaud
Enterprises--and thus respondent can not establish that the
transferor owes taxes for which petitioner may be liable as a
transferee. Petitioner also asserts that even if Exhibit BB is
admitted, the audit deficiency assessment for the year ended
February 28, 1991, was improper under section 6213 because no
notice of deficiency for that year was issued to the transferor.
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