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D. Forms 1099 and 1096
Petitioners offer an additional argument against admitting
the Forms 1099. They maintain that copies of Forms 1099 were not
complete and could not have been prepared in the normal course of
business because they did not also include a Form 1096, Annual
Summary of Transmittal of U.S. Information Returns. Although the
Court holds that the Forms 1099 are admissible, we address
petitioners’ argument.
A Form 1099 shows the amount paid by the payor to the
recipient listed in the form for a certain taxable year. In this
case, petitioners received two Forms 1099-MISC, Form 1099-B, and
Form 1099-INT. Each Form 1099 was attached to a declaration,
which, as discussed previously, satisfied Fed. R. Evid. 803(6)
and Fed. R. Evid. 902(11). The purpose of Form 1096 is to
transmit paper forms such as Form 1099 to the Internal Revenue
Service. As the title implies, Form 1096 summarizes the
information contained in all the forms transmitted with it.
Forms 1099 supply the details underlying Form 1096. United
States v. Carroll, 345 U.S. 457, 459 (1953). Form 1096
effectively acts as a verifying cover sheet to the Internal
Revenue Service for transmitted Forms 1099, providing information
on who is submitting the attached forms, the total number of
forms submitted, the total amount listed on the forms, and the
total amount of Federal income tax withheld on the forms. United
States v. Yagow, 953 F.2d 423, 425 (8th Cir. 1992). It is not
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