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Appeals officer acted arbitrarily or capriciously in relying on
the information previously provided.
Additionally, the Court is not persuaded that petitioner’s
remarks concerning the quantum of time devoted to her case should
have any bearing on our analysis. The recorded time is in no way
patently insufficient, and the Court is not in a position to
divine any type of arbitrary standard as to the time it might
take an individual to properly evaluate a given set of facts.
At trial, petitioner sought to introduce three 1-page sheets
of financial information, all dated November 14, 2005 (the date
of the calendar call): (1) A listing of assets and liabilities;
(2) a listing of purported actual current income and expenses;
and (3) a listing of current income and expenses incorporating
national, regional, and local IRS standards. The listings were
not accompanied by any supporting documentation. Counsel for
respondent objected on grounds, in part, that she was not
provided with the exhibits until the morning of trial. The
Court, in light of the Standing Pretrial Order and citing the
prejudice to respondent’s ability to prepare for cross-
examination, sustained the objection, and the documents were not
admitted. Instead, petitioner testified regarding her estimates
of various assets, liabilities, income amounts, and expenses.
Petitioner then filed a posttrial brief and attached thereto
three tables, purportedly summarizing petitioner’s testimony and
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