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Secondly, each petitioner testified that petitioners did not
keep track of their tip income and that they should have kept
records.13 Clearly, there was unreported tip income for 1991 and
13On answering brief, petitioners “object to the statement
claiming they failed to keep adequate books and records.” They
overlook their own trial testimony, as follows:
Q [Cohen] Can you tell the Court the amount of tips
that you earned from the casino during the tax years at
issue? And that would be 1991 through 1993.
A [Rogelio] What I earned?
Q Tips.
A Tips. I don’t know.
Q You don’t know? Well, didn’t you keep any records
of the tips?
A I should have because the management was telling
us, you know, it’s up to you to make sure, you know, to keep
a record of what you receive.
Q You said you should have, but you didn’t is that
what you said? I don’t want to put words in your mouth.
A Yes.
* * * * * * *
Q [Cohen] Did you tell your return preparer that you
worked at the casino during 1991 through 1993?
A [Rogelio] Did I tell my lawyer?
Q No, no, no. The return preparer, the person who
did your tax return.
A Yes, they’re aware of it.
Q You told them you worked there in 1991 through
1993?
(continued...)
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