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themselves are not lengthy, and each involves matters which
should be familiar to petitioner: (1) Her association with the
payors; (2) the hours she recorded and the time reports that she
submitted; (3) checks made out to the order of petitioner; (4) a
statement regarding a substantial IRA distribution; and (5)
copies of Forms W-2, 1099-MISC, and 1099-R. We hold that the
affidavits and the records were provided to petitioner
sufficiently in advance of their offer into evidence and that
petitioner had a fair opportunity to challenge those documents.
Petitioner also argues that we should exclude the records,
because respondent failed to comply with our standing pretrial
order requiring the exchange of documents 15 days prior to trial.
We do not find exclusion of respondent’s evidence to be a proper
remedy for his delay, especially considering the nature of the
documents involved.13 Petitioner was given ample notice, well in
advance of trial, of the specific amounts and sources of her
income as respondent determined. When she was requested to admit
these facts, she responded: “Denies, with the qualification that
Petitioner neither possesses sufficient documentary evidence nor
has sufficient recollection that would cause her to truthfully
13Petitioner also contends that respondent failed to
supplement his answers to her interrogatories with respect to the
evidence submitted with the affidavits. We disagree.
Respondent’s answers to those interrogatories contemplate that he
would seek to obtain the underlying records of the various
entities, and his answers inform petitioner of the general nature
of those records.
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