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Gold and Rosenblatt testified that they verified the
accuracy of the computer records by: (1) Comparing petitioner’s
copies of clients’ tax returns with the information in the
computer records; (2) comparing the names of clients in the
computer records to client names petitioner wrote on the bank
deposit slips; (3) obtaining copies of clients’ canceled checks
and comparing them to the computer records; and (4) contacting
the clients and comparing their records to the computer records.
Gold and Rosenblatt verified the accuracy of the computer records
for interest income earned from petitioner’s lending activity by
reviewing loan files, Forms UCC-1, Financing Statement,
Confessions of Judgment, and checks. They compared the checks
deposited in the Republic Bank accounts with loan information in
the computer records. They compared loan repayment checks,
receipts, and deposit slips with information in the computer
records. The computer records for the lending activity include
the name of the client, principal amount of the loan, the
interest rate charged, and the dates payments were due and made.
Seth Wapnick worked for petitioner and maintained the computer
records. We conclude that Gold and Rosenblatt properly provided
foundation testimony related to the admissibility of the computer
records. See United States v. Franco, supra; United States v.
Hathaway, supra; United States v. Veytia-Bravo, supra.
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