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the recorded facts. What is required is the custodian’s
certification that the records were made by a person with
knowledge of the matters recorded therein. Each of the
custodians here certified that the records were made in the
course of the business’s regularly conducted activity, and a
duplicate or copy of the original Form 1099 accompanied the
declaration of each custodian.
Although Fed. R. Evid. 1002 requires an original to prove
the content of a writing, Fed. R. Evid. 1003 generally allows
duplicates, as defined in Fed. R. Evid. 1001(4), to be admitted
into evidence “to the same extent as an original unless (1) a
genuine question is raised as to the authenticity of the original
or (2) in the circumstances it would be unfair to admit the
duplicate in lieu of the original.” Likewise, Rule 143(d) allows
a copy to be “admissible to the same extent as an original unless
a genuine question is raised as to the authenticity of the
original or in the circumstances it would be unfair to admit the
copy in lieu of the original.” Petitioners have not questioned
the authenticity of the original, nor have they demonstrated that
admission of the duplicates or copies would be unfair under the
circumstances. Thus, the Court finds that the declarations and
the Forms 1099 are sufficient, and such records satisfy the
requirements of Fed. R. Evid. 803(6) and Fed. R. Evid. 902(11).
Clough v. Commissioner, supra at 190. Moreover, petitioners did
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