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A. Form 4340, Certificate of Assessments, Payments and
Other Specified Matters
Fed. R. Evid. 902 sets forth the rules for self-
authentication of various types of evidence. The Court has
thoroughly examined the copies of Form 4340 presented by
respondent, and the Forms 4340 meet the requirements under Fed.
R. Evid. 902(1) for admissibility.
B. Declarations and the Accompanying Forms 1099
Respondent provided third party records, the Forms 1099,
accompanying the declarations of Ms. Yows, Ms. Cooper, Ms. Kerns,
and Ms. Mills. Rule 803 of the Federal Rules of Evidence
specifies exceptions to the general rule, Fed. R. Evid. 802,
excluding hearsay. The Court’s examination of the declarations
and their respective attached Forms 1099 reveals that such
records were kept in the course of a regularly conducted business
activity. Except for the Dollarhide checks, the exhibits were
made available to petitioner at least 14 days before the calendar
call and the trial as required by the Court’s pretrial order.
The Dollarhide checks were made available to petitioners 4 days
before the trial and were also admitted as rebuttal exhibits.
The Court is satisfied that each payor is a “business” for
purposes of Fed. R. Evid. 803(6) and Fed. R. Evid. 902(11).
Neither Fed. R. Evid. 803(6) nor Fed. R. Evid. 902(11) requires
that the custodian of the record have any personal knowledge of
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Last modified: May 25, 2011