Dak, Inc. - Page 10

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               somebody who was unhappy with a meal, and a manager                    
               authorized a complimentary beverage, or meal.                          
                    Q.  This is a reconciliation of the bar register,                 
               isn’t that correct?                                                    
                    A.  I’d have to look at the document.  I don’t                    
               know.  I mean I’d have to compare all the tapes to                     
               determine for this particular day whether this is just                 
               the bar or not.                                                        
                    Q.  Okay.  So you’re not able to identify what’s a                
               bar tape and what’s the register tape?                                 
                    A.  That’s correct.                                               
          Finally, respondent asked:                                                  
                    Q.  Okay.  So, just to clarify, it’s your                         
               testimony today, well, essentially that you cannot tell                
               from the register tapes if there’s a double up?                        
                    A.  Well, I think you can tell.  You may not be                   
               able to do it as precisely and certainly as the Service                
               has requested, but I think that you can tell--                         
                    Q.  Okay.                                                         
                    A.  --that there’s a double up.                                   
               Mr. Chiate then assumed the role of interrogator on behalf             
          of petitioner.2  He called as petitioner’s witness, Mr. Michael             
          Testimony of Michael Ozenne.                                                
               Mr. Ozenne is a C.P.A. who has an M.B.A.  He has had his own           
          practice since 1971.  He began working for petitioner in 1997.              
          His assignment was to “monitor” the audit being conducted by                

          2         “A corporation or an unincorporated association may be            
          represented by an authorized officer of the corporation”.  Rule             

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Last modified: May 25, 2011