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taxpayer asserts a reasonable dispute with respect to
any item of income reported on an information return
filed with the Secretary under subpart B or C of part
III of subchapter A of chapter 61 by a third party and
the taxpayer has fully cooperated with the Secretary
(including providing, within a reasonable period of
time, access to and inspection of all witnesses,
information, and documents within the control of the
taxpayer as reasonably requested by the Secretary), the
Secretary shall have the burden of producing reasonable
and probative information concerning such deficiency in
addition to such information return.
Here, respondent initially, in determining the disputed
deficiencies, relied upon third-party information returns.
Respondent also introduced at trial, through the declaration of
Ms. Wittman, copies of the information returns and of checks and
invoices showing payment by GCE to petitioner. Additional copies
of checks from GCE payable to petitioner for 1999 had been deemed
stipulated pursuant to Rule 91(f). Petitioner makes various
arguments as to why these materials are inadmissible and thus
insufficient to satisfy any pertinent burden born by respondent.
A. Rule 902(11) of the Federal Rules of Evidence
Petitioner alleges that the declaration and accompanying
documents are inadmissible as self-authenticating business
records under rules 902(11) and 803(6) of the Federal Rules of
Evidence (hereinafter individual rules generally abbreviated in
text Fed. R. Evid. 902, Fed. R. Evid. 803, etc.). Specifically,
petitioner maintains that the materials were untimely provided
for purposes of the notice requirement contained in Fed. R. Evid.
902(11). Fed. R. Evid. 902 enumerates forms of documentary
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