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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
OPINION
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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