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At the time of trial, respondent presented copies of Form
4340, Certificate of Assessments, Payments, and Other Specified
Matters, under seal, for each year. Petitioner objected to the
exhibits as hearsay. Rule 803(10) of the Federal Rules of
Evidence provides:
Rule 803(10).
ABSENCE OF PUBLIC RECORD
OR ENTRY
The following are not excluded by the hearsay
rule, even though the declarant is available as a
witness:
* * * * * * *
(10) Absence of public record or entry. To
prove the absence of a record, report, statement,
or data compilation, in any form, or the
nonoccurrence or nonexistence of a matter of which
a record, report, statement, or data compilation,
in any form, was regularly made and preserved by a
public office or agency, evidence in the form of a
certification in accordance with Rule 902, or
testimony, that diligent search failed to disclose
the record, report, statement, or data
compilation, or entry.
Rule 902 of the Federal Rules of Evidence sets forth rules for
self-authentication of various types of records.
Respondent also presented copies of third-party records
accompanied by declarations under rule 902(11) of the Federal
Rules of Evidence. Those records satisfied the conditions of
rule 803(6) of the Federal Rules of Evidence, which provides:
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