- 18 -
administrative record. See, e.g., Wells v. Commissioner, T.C.
Memo. 2003-234 (taxpayer’s testimony admissible at trial when he
was represented by counsel and taxpayer was not present at
hearing); Maloney v. Commissioner, T.C. Memo. 2003-143 (taxpayers
presented numerous letters sent to Commissioner asking him to
recalculate their FICA taxes as evidence of claimed
overpayments), affd. 94 Fed. Appx. 969 (3d Cir. 2004); Black v.
Commissioner, T.C. Memo. 2002-307 (extensive testimony as to
taxpayer’s physical limitations due to diabetes and testimony of
taxpayer’s accountant considered when, at hearing, taxpayers
raised issue of illness from diabetes and presented Appeals
officer with medical files), affd. 94 Fed. Appx. 968 (3d Cir.
2004); Gougler v. Commissioner, T.C. Memo. 2002-185 (Court
considered two documents at trial that were not presented to
Appeals officer); Holliday v. Commissioner, T.C. Memo. 2002-67
(Commissioner permitted to present documents, records, and
testimony at trial that was not part of administrative record),
affd. 57 Fed. Appx. 774 (9th Cir. 2003) (“Holliday’s contention
that the Tax Court erred by admitting into evidence documents
that were not produced at the * * * [section 6330] hearing fails
because the ‘record review’ provisions of the Administrative
Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 NextLast modified: May 25, 2011