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Counsel for respondent then sought to enter additional
corroborative evidence in support of respondent’s position.
Respondent first offered the declaration of Missy Wittman, the
human resources and payroll manager for GCE, with attached
documents relating to petitioner’s employment and pay, under
rules 803(6) and 902(11) of the Federal Rules of Evidence.
Respondent indicated that the materials had been provided to
petitioner prior to trial, and petitioner corroborated that he
had been given the documents “two weeks ago”. Petitioner,
however, objected to their admission, complaining that the timing
had not permitted him a fair opportunity to challenge the
materials and that various documents constituted hearsay, were
incomplete, and were secondary evidence. The Court overruled the
objection and admitted the exhibit.
Respondent next sought to enter under rule 902(1) of the
Federal Rules of Evidence a Certificate of Official Record,
Information Returns Processing File (IRP) On-Line Transcript, for
petitioner’s taxable years 1999, 2000, and 2001. The document
was an original signed and under seal. Petitioner objected that
the document was created from hearsay, but the Court again
overruled the objection.
Respondent then called to the stand Wayne Johnson, a revenue
agent, who testified with regard to maintenance of computer
records and transcripts within the IRS. On the basis of this
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