Opinion ID: 474311
Heading Depth: 2
Heading Rank: 3

Heading: Expert Summary Witness

Text: 27 The court permitted IRS Agent Olsen to testify as an expert summary witness based upon his having heard the testimony of previous witnesses and having reviewed the government's exhibits. The court also admitted the government's summary exhibit prepared by Agent Olsen and used during Olsen's testimony. Olsen testified that it was his conclusion that Marchini had omitted wages from Forms 941 and 940 during the time periods involved in the case. He explained that his calculations of the amount of wages underreported were based upon his doubling the amounts of payroll that Marchini paid by check, thus assuming that Marchini paid fifty percent of his wages by check and fifty percent by cash. 28 Marchini contends that Olsen's testimony usurped the fact-finding function of the jury, and that his testimony and the admission of the summary exhibit constitute constitutional error requiring reversal. 29 We review the district court's admission of summary exhibits and testimony of expert witnesses for an abuse of discretion. United States v. Harenberg, 732 F.2d 1507, 1513-14 (10th Cir.1984). In Harenberg, the Tenth Circuit approved the use of summary witness testimony where the IRS agent testified that his summary was based upon the evidence adduced at trial, he was subjected to a thorough voir-dire on the summary before it was introduced, and thoroughly cross-examined about his testimony after it was admitted. Id. at 1514. Accord United States v. Genser, 582 F.2d 292, 298-99 (3d Cir.1978); United States v. Schafer, 580 F.2d 774, 778 (5th Cir.), cert. denied, 439 U.S. 970, 99 S.Ct. 463, 58 L.Ed.2d 430 (1978). 30 In this case, Agent Olsen was qualified as an expert. His calculations were based upon the evidence adduced at trial. He was cross-examined by the defendant as to the basis of his testimony. Marchini testified at his trial that it was a fair assumption that his standard payroll procedure was to pay fifty percent by check and fifty percent by cash. For these reasons, we hold that the district court did not abuse its discretion in admitting the summary testimony of the government's expert witness and his summary chart to assist the jury in understanding this tax case. 31