Gabel

MEMORANDUM **

Defendants Richard L. Gabel and Iris A. Gabel (“Gabels”) appeal from the district court’s final order reducing to judgment income tax and related assessments entered against them in the amounts of $96,620 and $58,441, respectively. The Gabels stipulated to owing the tax liability and penalties, but proceeded to trial in order to challenge the validity of the underlying assessment. On appeal, the Gabels contend that the district court erred by denying their motion to exclude from evidence Forms 4340, Certificates of Assessment and Payment, and Forms 23C, Summary Records of Assessment. Without these forms, the government would not have been able to establish the validity of the tax assessment under 26 U.S.C. § 6203 .

The Gabels first argue that, even absent a showing of bad faith, the district court should have excluded both forms from evidence pursuant to Rule 37 of the Federal Rules of Civil Procedure because the government produced them too close to the date of trial. Although the Gabels made several broad requests for “any and all documents supporting the government’s complaint,” they failed to request a continuance when the documents were eventually produced. At…