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and petitioner has not fully cooperated with respondent. Even if
respondent had the burden of proceeding under section 6201(d),
respondent met that burden by producing information returns with
certified transcripts from respondent’s administrative files and
from Social Security Administration files and declarations and
supporting records from Robert Curtis Pankow, president of
Wendell Builders, Inc., Craig Douglas Walker, president of Walker
Custom Homes, Inc., and Paul Brian Walker, president of Paul
Development, Inc. The declarations were made under penalties of
perjury and are governed by 28 U.S.C. section 1746 (2000). The
declarations at issue are in the form required by 28 U.S.C.
section 1746 (2000).
The declarations are admissible under rules 803(6) and
902(11) of the Federal Rules of Evidence. Rule 803(6) of the
Federal Rules of Evidence provides an exception to the hearsay
rule for records that are kept in the course of a regularly
conducted activity and made at or near the time of the event by a
person with knowledge. Rule 902(11) of the Federal Rules of
Evidence states the requirements for self-authentication of a
business record. To qualify under Rule 902(11), a domestic
record of a regularly conducted business activity must be
accompanied by a declaration certifying that the record (1) was
made at or near the time of the occurrence of the matters set
forth by, or from information transmitted by, a person with
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