- 10 -
escrow document is a business record. See Fed. R. Evid. 803(6).
Therefore, we overrule respondent's hearsay objection.
Finally, we turn to respondent's relevancy objection to
Petitioner's Exhibit 13. Relevant evidence means evidence having
any tendency to make the existence of any fact that is of
consequence to the determination of the action more or less
probable than it would be without the evidence. Fed. R. Evid.
401. Petitioner's Exhibit 13 pertains to the efforts of the
California Franchise Tax Board to collect California income taxes
during petitioner's bankruptcy. This document has no relevance
to petitioner's Federal income tax liability. Accordingly, we
sustain respondent's objection.7
7 Petitioner argued that this exhibit was relevant to his
motion to dismiss based on petitioner's contention that the IRS
had already assessed a tax for the 1983 taxable year. We had
previously denied that motion, but advised petitioner that he
could renew the motion, if appropriate, at a later point during
the proceedings. Petitioner failed to do so. Since there is no
pending motion to dismiss, Petitioner's Exhibit 13 cannot be
relevant to such motion. Moreover, we fail to see any such
relevancy in any event.
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