Terry I. and Louise Major - Page 13

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          necessary for Form 1096 to accompany Form 1099 for a Form 1099 to           
          be a record that satisfies the requirements of Fed. R. Evid.                
          803(6) and Fed. R. Evid. 902(11).  See Spurlock v. Commissioner,            
               E.   Petitioners’ Opportunity To Challenge Records                     
               Petitioners contend that the declarations and the underlying           
          records should be excluded because they were not provided with              
          sufficient time to challenge the adequacy of their foundation.              
          Thus, petitioners claim they were not given a fair opportunity to           
          challenge the documents under the notice requirement of Fed. R.             
          Evid. 902(11).  The notice requirement directs that a proponent             
          of the evidence must provide both the records sought to be                  
          introduced, as well as the declaration of the custodian of those            
          records “sufficiently in advance of their offer into evidence”.             
               The Court finds that respondent has complied with the notice           
          requirement.  Respondent provided copies of his exhibits or                 
          unsigned proposed exhibits and gave written notice to petitioners           
          of the possibility of introducing those exhibits and proposed               
          exhibits as evidence under Fed. R. Evid. 803(6) and Fed. R. Evid.           
          902(11) on October 1, 2004, more than 2 weeks before the October            
          18, 2004, calendar call.  Exchange of the documents by that date            
          was in accordance with the Court’s Standing Pretrial Order of May           
          14, 2004.  Respondent identified the declarants, the payors                 
          involved, and the underlying records to be introduced by the                
          declarations.  Petitioners were, therefore, adequately informed             

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