Luciano V. Flores - Page 4

                                        - 3 -                                         
          that has been filed as petitioner’s Motion to be Relieved of the            
          Stipulation of Facts.  As we understand, the gist of this motion            
          is that, even though petitioner signed the stipulation of facts             
          on the advice of his accountant, he had not been able to present            
          all of his receipts.  Petitioner also submitted a document                  
          entitled “Motion to be Released of Trial Memorandum”.  The only             
          trial memorandum contained in this case was filed by respondent.            
          Trial memorandums are used as an information tool in the                    
          preparation of a trial and are not evidence.  As such, this                 
          document is improper and will be returned to petitioner unfiled.            
               When this case was originally called for trial on Monday,              
          October 22, 2002, petitioner was not ready for trial.  He had               
          turned over to respondent’s counsel some records the previous               
          Friday.  His records were not organized in categories of                    
          expenses.  The case was set for trial on the following day and              
          petitioner was instructed to organize his records.  Petitioner              
          did not organize the records.                                               
               In submitting the records in this fashion, petitioner                  
          essentially asks this Court to conduct an accounting analysis of            
          his business.  That is not a function of this Court.  The notice            
          of deficiency was issued December 7, 2001, and petitioner was               
          surely aware of respondent’s determination that he had not                  
          substantiated the deductions for the Schedule C expenses he had             
          claimed.  The case was set for trial 10 months later.  Petitioner           






Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011