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Insurance Contracts, etc., and other business records obtained
from and certified by VALIC and business records obtained from
and certified by Nationwide, including the contract for services
between petitioner and Nationwide and copies of petitioner’s
invoices for services rendered during 2000. Respondent
introduced the business records through written declarations
under rules 803(6) and 902(11) of the Federal Rules of Evidence.4
The business records that respondent introduced at trial
establish that petitioner received nonemployee compensation
during 2000. The business records include a contract between
petitioner and Nationwide in which Nationwide agreed to solicit
work for petitioner for a fee, invoices for service that show the
time expended by petitioner and petitioner’s earnings for such
work, and agency fee checks for petitioner’s work as an
independent contractor during 2000. The invoices support
4Petitioner argued on brief that respondent had the burden
of proof regarding the unreported income adjustments and that
respondent did not satisfy that burden because the business
records offered at trial were inadmissible. As we discuss
elsewhere in this opinion, petitioner, not respondent, had the
burden of proof regarding the unreported income. Moreover, even
though respondent had an initial burden of producing evidence
connecting petitioner to the unreported income, respondent
satisfied his burden by introducing the VALIC and Nationwide
business records. The business records in question were kept in
the regular course of business and were properly authenticated in
certifications submitted under Fed. R. Evid. 803(6) and 902(11).
Therefore, the records were properly admitted into evidence at
trial, and we do not consider petitioner’s arguments further.
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