T.C. Memo. 2003-124
UNITED STATES TAX COURT
GLORIA J. SPURLOCK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6438-01. Filed April 29, 2003.
P did not file Federal income tax returns for
1995, 1996, and 1997. R issued a notice of deficiency
in which he determined that P received wages,
nonemployee compensation, and distributions from
individual retirement plans for each of the years. R
based his determinations on third-party information
returns.
Held: Various third-party records that R offered
in support of his determinations are admissible
evidence under rules 803(6) and 902(11) of the Federal
Rules of Evidence, which allow the introduction of
records of a regularly conducted activity if, inter
alia, the records are accompanied by a written
declaration of their custodian or other qualified
person.
Held, further, R’s determinations of unreported
income are sustained.
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