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Respondent argues that the copy of the certified mail list
attached to the motion to dismiss should be admitted as evidence
of the date of mailing of the notice of deficiency under the
exception to the hearsay rule set forth in rule 803(6) of the
Federal Rules of Evidence. Respondent further argues that the
declarations executed by Ms. Petersen (Ogden Service Center
custodian of records) and Mr. Holt (U.S. Postal Service mail
processing clerk) are sufficient to self-authenticate the
certified mail list for purposes of admission into the record in
this case under rule 902(11) of the Federal Rules of Evidence.
Petitioners argue, however, that the certified mail list and
5(...continued)
2000 Amendments
The amendment adds two new paragraphs to the rule
on self-authentication. It sets forth a procedure by
which parties can authenticate certain records of
regularly conducted activity, other than through the
testimony of a foundation witness. See the amendment
to Rule 803(6). * * *
A declaration that satisfies 28 U.S.C. � 1746
would satisfy the declaration requirement of Rule
902(11), as would any comparable certification under
oath.
The notice requirement in Rules 902(11) and (12)
is intended to give the opponent of the evidence a full
opportunity to test the adequacy of the foundation set
forth in the declaration.
28 U.S.C. sec. 1746 (1994) provides in pertinent part that
any matter that is permitted to be proved by sworn declaration
may be proved by an unsworn declaration in writing which is dated
and states that the declaration is made under the penalty of
perjury and is true and correct.
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