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It has been over twelve years since this alleged
underpayment occurred. The Petitioner has no
documentation at all with regard to these years. As
far as witnesses are concerned, I have had no contact
with any of the individuals who could have testified at
trial. * * *
Consistent with the above representation, none of the five items
attached to the motion to reopen the record constituted
documentation or records germane to any transaction purportedly
underlying respondent’s determinations. Four of the documents
consisted of copies of correspondence sent by petitioner to
respondent and related primarily to negotiation of a stipulation
that was never received by the Court and to an unsuccessful
attempt to compromise the case. The remaining item merely
summarized petitioner’s contentions in the face of various of
respondent’s allegations.
Respondent objected to the motion to reopen the record,
citing rule 408 of the Federal Rules of Evidence and additionally
protesting that petitioner’s documents contained arguments rather
than evidence. Petitioner’s motion to reopen the record was
denied, the order to show cause was made absolute, and respondent
was directed to file with the Court proposed findings of fact and
a memorandum of law. Respondent filed the requested materials,
setting forth in detail respondent’s position and also making
certain concessions. In particular, respondent asserted that
petitioner received unreported income from marijuana sales of
$160,000 for each year in issue, rather than $170,000 as asserted
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Last modified: May 25, 2011