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HAVE BEEN SENT TO THE FOLLOWING TAXPAYERS”. Petitioner’s name
and address appear on line 4, with a notation indicating that the
notice of deficiency was for taxable year 1996. The Form 3877
bears the typewritten legend “CERTIFIED A TRUE AND CORRECT COPY
OF THE ORIGINAL ON FILE IN THE DISTRICT OFFICE OF THE INTERNAL
REVENUE SERVICE OF HOUSTON, TEXAS”, signed by an individual
identified as “Chief, Examination Support & Processing Branch”,
and dated April 19, 1999. The names and addresses of 12 other
taxpayers have been redacted from the Form 3877 in the record.3
Petitioner has not rebutted this probative evidence that
respondent mailed the notice of deficiency on December 29, 1998.
For instance, petitioner did not produce the envelope in which
3 At the hearing, petitioner’s counsel initially stated
that she had “No objection” to the admission of the Form 3877
into evidence but then expressed a concern that respondent had
not produced a witness to “support” it. After legal arguments,
during which respondent’s counsel offered to produce a foundation
witness if necessary, respondent’s counsel again moved to have
the document admitted into evidence, and petitioner’s counsel
again stated, in response to the Court’s inquiry, that she had
“No objections”. On brief, petitioner objects to the admission
of the Form 3877 into evidence, arguing for the first time that
because of the redactions it is “not in its original condition”,
and arguing that respondent failed to lay a proper foundation or
prove authenticity. Because petitioner’s counsel expressly
waived any objection at the hearing and on the record,
petitioner’s objections on brief are untimely and therefore also
treated as waived. See Fed. R. Evid. 103(a)(1) (requiring that
“a timely objection or motion to strike [appear] of record”);
United States v. Kreimer, 609 F.2d 126, 133 (5th Cir. 1980);
Halle v. Commissioner, T.C. Memo. 1996-116. To hold otherwise at
this late stage of the proceeding would be grossly unfair to
respondent, who had offered at the hearing to take corrective
measures to overcome any objection. See Advisory Committee’s
Note to Fed. R. Evid. 103, 56 F.R.D. 183, 195 (1973);
see also United States v. Kreimer, supra at 133.
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