Opinion
16366-16 13297-18
10-26-2022
INTAN N. ISMAIL & MOHD RAZI ABD RAHIM,Petitioners v. COMMISSIONER OF INTERNAL REVENUE,Respondent
ORDER
Elizabeth Crewson Paris, Judge.
By Order dated June 6, 2019, docket entry 43 at Docket No. 16366-16 and docket entry 24 at Docket No. 13297-18, these cases were consolidated for trial, briefing, and opinion. The record in the cases includes a Stipulation of Facts with attached exhibits for Docket No. 16366-16, docket entry 29; a Stipulation of Facts with attached exhibits for Docket No. 13297-18, docket entry 12; and a Supplemental Stipulation of Facts with attached exhibits for both docketed cases, docket entry 41 at Docket No. 16366-16 and docket entry 22 at Docket No. 13297-18.
Attached as Exhibit 13-P to the Supplemental Stipulation of Facts, filed June 6, 2019, docket entry 41 at Docket No. 16366-16 and docket entry 22 at Docket No. 13297-18, is a "Summary of Financial Statement" that includes "Doc 4: Check Stubs for Docket 16366-16 Correspondence." "Doc 4" purports to be check stubs from RNR's bank account with handwritten notations. Petitioners contend the check stubs should be admitted into evidence because RNR's auditor has "basically" corroborated the authenticity of the check stubs.
Respondent reserved an objection to the admission of Exhibit 13-P on the grounds of hearsay, authentication, and the best evidence rule. Respondent contends that petitioners' handwritten notations regarding the purported payees and amounts do not match the relevant invoices and are unreliable hearsay. Respondent further contends the handwritten notations on the check stubs are not authenticated, and that actual copies of deposited checks are required under the best evidence rule.
After due consideration of the foregoing, it is
ORDERED that respondent's objection to the admission of Exhibit 13-P is sustained in that pages 0288 and 0289 of the Supplemental Stipulation of Facts, filed June 6, 2019, docket entry 41 at Docket No. 16366-16 and docket entry 22 at Docket No. 13297-18, consisting of the portion of Exhibit 13-P titled "Doc 4: Check Stubs for Docket 16366-16 Correspondence," will not be admitted into evidence.