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any objections and motions to the aforementioned exhibits
received into evidence.
The Court allowed petitioner’s counsel to examine the five
exhibits admitted into evidence earlier in the day “and to make
now any objections and appropriate motions.” Petitioner’s
counsel objected to two of the exhibits; namely, Exhibits 1-R and
2-R. As to Exhibit 1-R, petitioner’s counsel stated his
objection as follows: “I object to this as hearsay. I do not
believe that it rises to the level of an exception under the
business records rule. There’s no attestation as to its
veracity. The only thing we have for identification is an Avery
C. Anybody could have created these spreadsheets.” Respondent’s
counsel replied: “I received these records from the bankruptcy
trustee. They did not have any way to reach a custodian of the
records, because Efeckta is in bankruptcy right now. These
records are accurate payroll records that were faxed to me. The
bankruptcy trustee said this was all he had for Nathaniel Caleb
Avery.” The Court took petitioner’s objection to the
admissibility of Exhibit 1-R under advisement.
As to Exhibit 2-R, petitioner’s counsel acknowledged that
the exhibit was a certified copy of a computer-generated
transcript of the Internal Revenue Service (IRS) showing that the
respondent’s records reported that the respondent had received
the Form W-2 at issue herein, but petitioner’s counsel stated
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