Gloria J. Spurlock - Page 15

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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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