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testified that he did “remember the meeting * * * I was only
there for a brief moment.” He also stated that the “only thing I
observed of him [Mr. Tomlin], that he was a tall man, and that’s
about all I caught.”
The second witness, James Ryan, was petitioner’s neighbor.
Petitioner testified that Mr. Ryan met Mr. Tomlin on several
occasions, and that Mr. Ryan accompanied petitioner to a bank at
which petitioner cashed a check from Mr. Tomlin. Mr. Ryan
testified that, while at the bank several years prior to his
testimony, he waited in the truck while petitioner cashed a
check. He did not know any details regarding the check or the
purpose of petitioner’s visit to the bank. He also testified
that he did not recall meeting Mr. Tomlin at any time.
Although petitioner produced some evidence tending to show
that he received wages for services rendered in 1995 through
1997, viewing the record as a whole we find that this evidence is
outweighed both by the inconsistencies in the testimony of the
witnesses, noted above, and by the dearth of evidence in several
key areas. Petitioner failed to produce Mr. Tomlin as a witness
or adequately explain his whereabouts, and failed to produce any
corroborating evidence which would establish that Mr. Tomlin in
fact existed and that he paid petitioner for services rendered.
Petitioner failed to establish the existence or location of
either of the two corporations named on the Forms W-2, and failed
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