Daniel E. Spurlock - Page 4

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                                     Discussion                                       
          A.   Evidentiary Matters                                                    
               Petitioner objects to the admission into evidence of various           
          third-party payment reports that respondent relied upon in making           
          the deficiency determinations.  Petitioner contends that the                
          various Forms 1099-MISC, Miscellaneous Income (Forms 1099), and             
          Forms W-2, Wage & Tax Statement, in question are not “bona fide”            
          information reports because they were not “verified by a                    
          declaration that [they were] signed under penalties of perjury.”            
          We have previously rejected this argument in similar                        
          circumstances and see no need to repeat our analysis here.  See             
          Spurlock v. Commissioner, T.C. Memo. 2003-124; see also Tinsman             
          v. Commissioner, T.C. Memo. 2000-55, affd. 12 Fed. Appx. 431 (8th           
          Cir. 2001).3                                                                
               Petitioner also argues that the third-party information                
          reports were improperly admitted into evidence because they lack            
          adequate foundations and are hearsay.  Ample testimony by                   
          qualified witnesses established that the third-party information            
          reports satisfy the substantive requirements of Fed. R. Evid.               
          803(6) and 901.  See Spurlock v. Commissioner, supra.                       


               3 For reasons similar to those described in Spurlock v.                
          Commissioner, T.C. Memo. 2003-124, we also reject petitioner’s              
          argument that we should exclude, on the basis of respondent’s               
          alleged noncompliance with the Court’s standing pretrial order,             
          certain testimony and documentary evidence that respondent                  
          introduced.                                                                 





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