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Polygraph results not allowed as evidence in Tax Court.

The Internal Revenue Service determined deficiencies and fraud and substantial understatement penalties against Mr. and Mrs. Conti for unreported income.

The service found that the Contis had a $150,000 "cash hoard" during the several years at issue. The Contis, however, claimed they actually had a much larger $800,000 cash hoard (which would explain where their unreported income had come from).

The Contis had polygraphs performed and tried to use the results of polygraph tests as evidence in support of their claim in Tax Court. They had arranged for the polygraph tests on their own without notifying the IRS.

Result: For the IRS. The Tax Court tided the results of unilateral polygraph tests are inadmissible evidence. Thus, the polygraph results will not be taken into consideration by the Tax Court in deciding the case.

* Conti, 99 TC no. 20.
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Publication:Journal of Accountancy
Article Type:Brief Article
Date:Dec 1, 1992
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