Terry I. and Louise Major - Page 15

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               Respondent provided to petitioners the written declaration             
          of Marlene Mills, a Mellon employee, outside the Standing                   
          Pretrial Order’s minimum time period for the exchange of                    
          documents.  That document was not in existence until October 7,             
          2004, and accordingly, it could not be exchanged within the                 
          Court’s requirement of 14 days before the trial session.  The               
          Court does not find that exclusion of the declaration is proper             
          considering the declaration only replaced the previous defective            
          declaration of Latoshia Desir, another Mellon employee.                     
               Ms. Desir’s declaration, which was provided to petitioners             
          in compliance with the Court’s rule on document exchanges prior             
          to trial, did not comply with Fed. R. Evid. 902(11); therefore,             
          respondent offered another declaration, that of Ms. Mills,                  
          meeting the requirements of Fed. R. Evid. 902(11).  The records             
          accompanying Ms. Mills’s declaration contained the same content             
          as Ms. Desir’s declaration.  Petitioners argue that the new                 
          records reflected a change in one of respondent’s arguments, but            
          the Court is convinced that petitioners were sufficiently aware             
          of this argument in advance since it was referenced in                      
          petitioners’ own pretrial memorandum.  Additionally, petitioners            
          objected to the admission of Form 1099-B in the Stipulation of              
          Facts, in turn, acknowledging that respondent was seeking to                
          introduce Form 1099-B as evidence of the $18,037.50 amount from             
          Principal Life Insurance Company.  See Rodriguez v. Commissioner,           
          T.C. Memo. 2005-12.  Consequently, the Court believes that                  

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