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testimony, respondent offered computer transcripts of account for
petitioner’s 1998 through 2001 years under rule 803(6) or (8) of
the Federal Rules of Evidence.6 Petitioner once more objected
that the transcripts were hearsay and were created from hearsay,
but these complaints were overruled and the exhibit was received
into evidence.
Following the trial, respondent on October 22, 2004, filed a
motion to impose a penalty under section 6673. Each party also
filed a posttrial brief.
OPINION
I. Contentions of the Parties
On brief, petitioner’s essential premise is that respondent
bears the burden of proving receipt of unreported income, and
respondent failed to meet that burden here. Petitioner argues
that because the business records accompanying the declaration of
GCE’s human resources and payroll manager are inadmissible, no
evidence supports the determinations made in the notices of
deficiency. Specifically, petitioner contends that these
materials are inadmissible because: (1) The documents were
untimely provided under rule 902(11) of the Federal Rules of
Evidence; (2) the records are incomplete; and (3) the records are
6 Although the transcript indicates that counsel for
respondent inadvertently referred to rule “802(6) or (8)”, it is
clear that rule 803(6) or (8) of Federal Rules of Evidence was
intended.
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