Internal Revenue Service agent Bruce Hess, the final witness in the government's five-week case against the congressman, testified Wednesday at Traficant's trial in U.S. District Court.

Hess said income omitted from Traficant's tax returns included boat repairs provided by a Youngstown businessman, cash contributions from other businessmen and $32,500 in kickbacks from Allen Sinclair, one of Traficant's former staff members.

Traficant, 60, is on trial on 10 charges, including filing false tax returns, getting gifts and free labor from businessmen for his political help and taking cash kickbacks and free labor from staff members.

Hess said Traficant underreported his income by $33,000 in 1998 and $45,000 in 1999.

Under cross-examination by Traficant, a non-attorney who is defending himself, Hess said he compiled his accounting from the testimony of other witnesses and did not verify that Traficant received the gifts.

Hess also said Traficant's tax returns going back to 1993 had been labeled as being part of a criminal investigation. Traficant suggested that was proof that the government has been trying to convict him since he was acquitted of taking bribes from mobsters in 1983.

The nine-term Democrat from northeast Ohio faces up to 63 years in prison if convicted of all charges.

Sinclair testified last month that he gave Traficant $2,500 in cash from each of his congressional payroll checks.

Businessmen John J. Cafaro, James Sabatine and Albert Lange have testified that they gave Traficant things of value, including cash, help at his horse farm and repairs on his boat.

Hess said Traficant should have declared those items as income.