Cedric D. Freeman )
Petitioner ) Docket No 2425x-xx
)
V. ) PETITIONER'S RESPONSE TO SECOND
) STIPULATION OF FACTS
CIR )
Respondent )
Petitioner hereby responds to the Second Set of Stipulations dated November 8th, 2007 in these three consolidated cases.
1. Denied. These documents are not properly authenticated; the affidavit is incorrect and therefore does not fit the exception to the hearsay rule. The person who made these records must sign the affidavit and appear at trial to properly admit these documents.
1a. Denied. Same as #1.
1b. This is the company's check register, not the cancelled checks. The check register is not a proper document and does not fit the exception to the hearsay rule.
1c. A sampling of cancelled checks is not sufficient. District Counsel knows that she must submit a copy of each and every cancelled check for proper stipulations. In any event, the IRS for decades has refused to allow cancelled checks to be used to substantiate expenses, deductions, etc.
The tax service makes the taxpayers produce actual receipts, not cancelled checks. In this case, the IRS should produce the payroll records of the company and not cancelled checks. Cancelled checks do not qualify as an exception to the hearsay rule.
CERTIFICATE OF SERVICE: I hereby certify that on or about this date, I mailed properly a copy of this pleading to the Respondent at his or her proper mail addresses.
________________________ Date: November 26, 2007 Cedric D. Freeman