- 9 - 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 Ozenne. 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 24(b).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011