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certification, unless the source of information or
the method or circumstances of preparation
indicate lack of trustworthiness. The term
“business” as used in this paragraph includes
business, institution, association, profession,
occupation, and calling of every kind, whether or
not conducted for profit.
Similar to petitioner here, the taxpayer in Spurlock v.
Commissioner, supra, complained that failure to produce Forms W-3
and 1096, among other things, rendered the declarations in that
case and records introduced thereunder inherently untrustworthy
and unreliable. The Court dismissed that contention summarily.
Id. Likewise, here suffice it to say that Forms W-2 and 1099 do
not cease to be complete and distinct records prepared in the
ordinary course of business merely because additional business
records, such as Forms W-3 and 1096, are not proffered as
evidence. See also Major v. Commissioner, T.C. Memo. 2005-141.
C. Rules 1002 and 1004 of the Federal Rules of Evidence
Petitioner also alleges that the Forms W-2 and 1099 are
secondary evidence inadmissible without proper foundation under
Fed. R. Evid. 1002 and 1004. He goes on to state: “Without that
foundation by the Respondent showing why the paychecks themselves
were not used by the Respondent to prove the actual receipt of
the income or findings by this Court that the original paychecks
were lost or destroyed, the secondary evidence used by the
Respondent should not be considered.”
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