Opinion ID: 393922
Heading Depth: 1
Heading Rank: 3

Heading: opinion testimony of revenue agent

Text: 16 Voorhies contends that the only evidence of his personal tax liability, beyond the February 1975 assessment, was agent Nelson's testimony on his method of determining that liability. He contends that opinion testimony by one not qualified as an expert, absent the documents on which that testimony is based, is insufficient to establish tax liability on which a section 7201 conviction can be based. 17 A valid assessment is one method of establishing tax liability in the reported evasion of payment cases, see, e. g., United States v. England, 347 F.2d 425, 430 & n.10 (7th Cir. 1965), although the fact of a tax due and owing may be also established by documentary evidence of tax liability, accompanied by a summary by an expert, see, e. g., United States v. Gardner, 611 F.2d 770, 775 (9th Cir. 1980). The certificates of assessment against Voorhies for personal tax years 1970 and 1972 were introduced into evidence at trial. In the absence of an administrative- or judicial-level contention by the taxpayer that these assessments were invalid, the certificates of assessment were prima facie correct and therefore adequate evidence of the amount of Voorhies' tax liability.