This American project is formed by Roberto Cozzolino and Richard Holland and active in Chicago in the mid-90s. There is more info inside the cover-sleeve. They play a kind of concrete-classical music with piano, percussion, violin, guitar and samples.
The Finnish tape label JM Tapes was managed by Jupe Luoma and it is a short name for Joukkomurha-Productions, tape label that I already covered in this blog a couple of times.
Yes, this tape appears to be the release number 60 of this small yet very active label.
ps-this tape is unindexed+f+a+r+a+w+a+y+