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Petitioner prepared and gave the examiner a summary of Viawest
expenses for TAIS, Inc. Petitioner had no invoices or copies of
canceled checks showing that he incurred or paid those amounts.
Petitioner offered in evidence a summary of payments TAIS,
Inc., made to Viawest and a set of Viawest invoices.
Respondent’s counsel and the examiner could not reconcile the
summary of payments TAIS, Inc., made to Viawest with respondent’s
bank deposits analysis, and petitioner could not explain the
discrepancy. Petitioner did not offer into evidence or make
available to respondent’s counsel all of the documents on which
the summary of payments was purportedly based. See Fed. R. Evid.
803(6), 1006. Petitioner gave respondent copies of Viawest
invoices for the first time at trial. Respondent asked for bank
records to show that petitioner paid the amounts stated in those
invoices. The Court gave petitioner 45 days following trial to
provide respondent with bank records to corroborate the summary
of payments and the Viawest invoices described above. Petitioner
did not do so.4 We conclude that petitioner may not deduct any
amount for Internet uplink services expense in 2000.
c. Conclusion
We conclude that petitioner has not proven that he is
entitled to deduct any business expenses for 2000.
4 By order, the summary of payments and the Viawest
invoices described above were not admitted in evidence.
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Last modified: May 25, 2011