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of the information in advance of trial, and petitioners had
sufficient time to contact any witnesses named in respondent’s
trial memorandum and payors listed in the notices of deficiency.
A deposition or other types of discovery were not the only
opportunities available to petitioners to challenge respondent’s
records, for petitioners had the opportunity to call those
witnesses or parties to testify at trial.
Petitioners also argue that certain records comprised of the
Dollarhide checks and the declaration of Marlene Mills should be
excluded because respondent failed to meet the provisions of the
Court’s Standing Pretrial Order, dated May 14, 2004, requiring
the exchange of documents 14 days prior to the trial session.
The Court admitted these documents at trial for the purpose of
impeachment. In this case, respondent sought to impeach the
direct testimony of Terry. With respect to impeachment of a
witness, Fed. R. Evid. 607 provides that “The credibility of a
witness may be attacked by any party, including the party calling
the witness.” Further, the Court’s Standing Pretrial Order does
not mandate exclusion of any exhibit not exchanged at least 14
days before the calendar call. It provides only: “The Court may
refuse to receive in evidence any documentation or material not *
* * exchanged, unless otherwise agreed by the parties or allowed
by the Court for good cause shown.” The Court is satisfied that
the Dollarhide checks were admissible.
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