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return files for 1993. Those documents were not admitted in part
because petitioner did not exchange them 15 days before trial as
required by our standing pretrial order served on him more than 5
months before trial. Materials not provided in compliance with
our standing pretrial order may be excluded from evidence. See
Rules 104(c)(2), 131(b); Moretti v. Commissioner, 77 F.3d 637,
644 (2d Cir. 1996).
The documents that petitioner offered in evidence represent,
at best, only a fraction of the returns that petitioner prepared
in the years in issue. They do not show the amounts that
petitioner received for RAL fees or tax preparation fees. They
do not show that petitioner’s return position was correct because
they do not establish how many clients he had or how much he
received from each of them for the years in issue.
Petitioner makes various personal attacks on respondent’s
revenue agent. Those allegations are unsupported by the record
and are amply refuted by evidence of the thorough and
professional approach taken by respondent’s agent.
Petitioner received an average return preparation fee of $17
for 1992, $21 for 1993, and $28 for 1994. These averages are
based on all of the responses to respondent’s agent’s survey in
the record. As shown below, we adjust respondent’s estimates
because (1) the average fee based on all of the survey responses
is a better basis for estimating the amount of fees petitioner
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