- 9 -
forth in the proposed stipulation of facts and accompanying
exhibits.
Prior to trial, on October 1, 2004, respondent served on
petitioner a copy of respondent’s pretrial memorandum. The
memorandum discussed issues raised in the notices of deficiency
and additionally, among other things, noted an intention on the
part of respondent to request imposition of a penalty under
section 6673 and potentially to address certain evidentiary
concerns through presentation of a declaration at trial pursuant
to rules 803(6) and 902(11) of the Federal Rules of Evidence.
The cases were tried on October 20, 2004. At the outset of
the proceedings, counsel for respondent sought to move into
evidence the exhibits accompanying the deemed stipulation of
facts. Petitioner repeated his Fifth Amendment and hearsay
objections. The Court overruled these objections and admitted
the exhibits, cautioning petitioner that frivolous arguments made
for purposes of delay could result in the imposition of
additional penalties. Petitioner declined to offer any testimony
or evidence, stating: “I have no witnesses. I have no
documents. And basically as I’ve stated, I believe that the
Internal Revenue Service has the initial burden of proof. And
they haven’t met that so I may remain silent until they have met
that.”
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011