Your personal records showing wages paid to you are not of high investigative probative value. However, regular, complete, and genuine records may be used to support other types of evidence.
You must provide a statement along with your personal records showing:
Who made the entries;
When the entries were made;
The basis for the entries;
What happened to any wage statements that were given to you by your employer; and
An explanation of all discrepancies and inaccuracies in the records.
Last Revised: March, 2001
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