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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 objects to the introduction of the affidavits and
the accompanying records on the ground that those affidavits fail
to satisfy the substantive requirements of Fed. R. Evid. 803(6)
and 902(11).7 She claims that the affidavits fail to state that
the affiants had personal knowledge of the facts recorded in the
records or otherwise identify the employee who had personal
knowledge of the facts; that they fail to state what is the
“regularly conducted business activity” of the payors; and that
they fail to state in what manner the records are kept.
Our examination of the affidavits and the attached records
reveals that those records were kept in the course of regularly
conducted business activities. We are satisfied that the various
payors are each a “business” for purposes of Fed. R. Evid. 803(6)
and 902(11). Moreover, those rules do not require that the
7We recently applied Fed. R. Evid. 803(6) and 902(11) in the
case of records kept by an agency of the United States. Clough
v. Commissioner, 119 T.C. 183 (2002). The instant case involves
records kept by private third-party recordkeepers.
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