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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,
supra.
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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