Values can become a valid record source for select statement if the values has table alias and column names as follows:

SELECT dummy_table.* 
FROM (VALUES ('record1'),
	 ('record2'),
	 ('record3'),
	 ('record4'),
	 ('record5'),
	 ('record6'),
	 ('record7'),
	 ('record8'),
	 ('record9')) dummy_table (column1)

From the preceding select statement, the dummy_table is the table alias and the column name is column1.