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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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