Document must have been prepared in the normal course of business.

Smoky Mountain Secrets, Inc. v. United States, 910 F. Supp. 1316, 1319 (E.D. Tenn. 1996) (plaintiff taxpayer filed a tax refund action against defendant United States of America, claiming a refund of Federal Insurance Contribution Act taxes and Federal Unemployment Tax Act taxes assessed erroneously by...Rule 1004(1) allows the admission of secondary evidence in case of nonfraudulent loss or destruction of an "original".

United States v. Smith, 692 F.2d 693, 698 (10th Cir. 1982) (upholding trial court's admission into evidence of the tape recordings of defendant's conversations because the proper foundation was laid for the admission....Federal Rule of Evidence 901(b)(6) and comparable State rules provide that a statement made by a person over the telephone may be authenticated (i) if the call was to a person, the call was to the number assigned to the person and circumstances, including self-identification, show or suggest that the person who spoke was the person who was called and (ii) if the call was to a business, the call was to the number assigned to that business and the conversation related to business reasonably transacted over the telephone.

Schmidt v. Internal Revenue Service, 717 F. Supp. 763, 764 (D. Kan. 1989) (holding, in plaintiffs' action against the government for wrongful levy upon property, that Form 4340 or the Certificate of Assessments & Payments, being....Federal Rule of Evidence 902(1) and comparable State rules provide that a document bearing the seal of a domestic governmental body and a signature purporting to be an attestation or execution is sufficiently authenticated to be admissible. Such a document is "self-authenticating."