- 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