- 10 -
At trial, petitioners called no witnesses and introduced no
evidence germane to Mr. Rinn’s receipt of income from his dental
practice during the years 1995 through 2000. Petitioners did not
testify, but merely raised unmeritorious objections to
respondent’s introduction into evidence of the records that
Mrs. Rinn had previously provided respondent and the written
summaries that RA Hutchinson had prepared.11
Petitioners filed no brief in this case; however, in a
number of documents submitted to respondent and this Court,
including their petition, petitioners have raised frivolous
arguments relating to the definition of income, the voluntary
nature of the income tax, and their liability for payment of
11 Petitioners objected to these documents on the basis of
authenticity and hearsay. We overruled petitioners’ objections.
First, with regard to petitioners’ authentication objection, the
records and the written summaries were properly authenticated by
RA Hutchinson’s testimony pursuant to Fed. R. Evid. 901(a).
Second, with regard to petitioners’ hearsay objection, the
records that Mrs. Rinn provided are admissible nonhearsay under
Fed. R. Evid. 801(d)(2) as an admission by a party-opponent, and
the written summaries that RA Hutchinson prepared are admissible
under the business records exception to the hearsay rule under
Fed. R. Evid. 803(6).
At trial, petitioners suggested that they were prejudiced by
respondent’s indication in his pretrial memorandum that he might
submit the aforementioned records and written summaries through
self-authenticating sworn affidavits under Fed. R. Evid. 902(11).
This rule provides one option for authenticating evidence;
however, respondent chose the more salient option of
authenticating the records and summaries through the testimony of
RA Hutchinson. Petitioners were given the opportunity to cross-
examine RA Hutchinson regarding his testimony. Consequently, we
find no prejudice to petitioners in this regard.
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