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bottom. Testimony from the seller corroborated the 1996 sale
date. He also offered photocopies of some receipts with the last
digit of the year hidden by two strategically placed paperclips,
and then capped his display of incredible evidence by trying to
introduce photocopies of advertising receipts with information
carefully whited out. Federal Rule of Evidence 1003 tells us to
treat duplicates as originals unless there is a genuine question
as to the accuracy of their reproduction. Here, there were not
only genuine questions but obvious answers to the question of
their accuracy. As a result, we give little weight to either the
testimony or the documentary evidence that he provided.
We also decline to base any part of our decision on Mr.
Obot’s posttrial brief. This brief is largely a series of
“worksheets,” created utterly without any reference to evidence
or testimony at trial, that remarkably seeks to increase the
amounts of many of the implausible deductions claimed on the
Obots’ original return.
Discussion
The law requires taxpayers to maintain records that enable
the IRS to verify income and expenses. Sec. 6001; sec. 1.6001-
1(a), Income Tax Regs. Under Rule 142(a), a petitioner bears the
burden of proof. It is true that a petitioner who produces
sufficient credible evidence with regard to any factual issue may
be able to shift that burden to the Commissioner for that issue.
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