Gloria J. Spurlock - Page 8

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          February 25, 2002.  At trial, respondent sought to introduce the            
          affidavits of Ms. Harrison, Ms. McSorley, and Mr. Patenode and              
          the records accompanying those affidavits under Fed. R. Evid.               
          803(6) and 902(11).5  We withheld ruling on the admissibility of            
          the affidavits and the records at trial and instead allowed the             
          parties an opportunity to brief the evidentiary issues presented.           
               Petitioner did not testify, did not have witnesses, and did            
          not introduce documentary evidence regarding her income or lack             
          thereof at trial.6                                                          
          A.  Evidentiary Issues                                                      
               Respondent sought to introduce sworn affidavits and various            
          business records relating to petitioner under Fed. R. Evid.                 
          803(6) and 902(11).  Rule 902(11) of the Federal Rules of                   
          Evidence (Fed. R. Evid.) provides in relevant part:                         

               5No representative or agent of Bank One testified at trial             
          or submitted any affidavits or records.  Revenue Agent Chris                
          English did not testify at trial and did not submit an affidavit            
          or other records.                                                           
               6The Court engaged in an extended colloquy with petitioner             
          regarding whether she wished to testify under oath.  After we               
          permitted petitioner a recess to make her decision, petitioner              
          decided not to testify.                                                     

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