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Rule 803(6).
RECORDS OF REGULARLY
CONDUCTED ACTIVITY
The following are not excluded by the hearsay
rule, even though the declarant is available as a
witness:
* * * * * * *
(6) Records of regularly conducted activity.
A memorandum, report, record, or data compilation,
in any form, of acts, events, conditions,
opinions, or diagnoses, made at or near the time
by, or from information transmitted by, a person
with knowledge, if kept in the course of a
regularly conducted business activity, and if it
was the regular practice of that business activity
to make the memorandum, report, record, or data
compilation, all as shown by the testimony of the
custodian or other qualified witness, or by
certification that complies with Rule 902(11),
Rule 902(12), or a statute permitting
certification, unless the source of information or
the method or circumstances of preparation
indicate lack of trustworthiness. The term
“business” as used in this paragraph includes
business, institution, association, profession,
occupation, and calling of every kind, whether or
not conducted for profit.
Petitioner presented no evidence or argument suggesting that any
of the records received in evidence were not reliable. While
generally asserting that he had not received the amounts stated,
petitioner relied on his Fifth Amendment privilege and refused to
answer questions or to testify about his income.
Petitioner did testify that he was married during the years
in issue, but he refused to answer any questions about whether
his wife earned any income or filed a tax return for the years in
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