Gloria J. Spurlock - Page 5

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               For each of the years at issue, entities were required to              
          file a Form W-3, Transmittal of Wage and Tax Statements, in order           
          to transmit any Form(s) W-2 to the Social Security Administration           
          for processing.  Entities were required to file a Form 1096,                
          Annual Summary and Transmittal of U.S. Information Returns, to              
          transmit any Form(s) 1099 to the Internal Revenue Service (IRS).            
          The Forms W-3 and 1096 contain a “jurat” clause, which states:              
          “Under penalties of perjury, I declare that I have examined this            
          return and accompanying documents, and, to the best of my                   
          knowledge and belief, they are true, correct, and complete.”  The           
          record does not contain any of the Forms W-3 or 1096 that the               
          various entities submitted, and respondent cannot locate those              
          forms in any of his files.                                                  
               On February 7, 2002, respondent sent his trial memorandum to           
          the Court and served a copy on petitioner.  Respondent stated               
          that “Some or all of the following witnesses may testify in this            
          case” and listed Betty Harrison of Ursuline, Tonya N. McSorley of           
          the Orchestra, Teresa LaChapelle of Pioneer, Dixie Wall or Teresa           
          Brown of Bank One, and Revenue Agent Chris English.  Respondent             
          stated that his purpose for calling those witnesses was to                  
          establish the amounts paid to petitioner in 1995, 1996, and 1997,           
          the sources, the reasons for payments, and the amounts withheld.            
          Respondent also indicated that in lieu of testimony from those              
          witnesses, he might introduce, under rules 803(6) and 902(11) of            

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