- 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. PetitionerPage: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011