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In general, section 7453 and Rule 143(a) provide that Tax
Court proceedings are to be conducted in accordance with the
rules of evidence applicable in trials without a jury in the U.S.
District Court for the District of Columbia. Consistent with this
directive, we observe the Federal Rules of Evidence.4
Rule 801(c) of the Federal Rules of Evidence defines
“hearsay” as “a statement, other than one made by the declarant
while testifying at the trial or hearing, offered in evidence to
prove the truth of the matter asserted.” Rule 802 of the Federal
Rules of Evidence provides that hearsay generally is not
admissible except as otherwise provided. Rule 803(6) of the
Federal Rules of Evidence provides an exception to the hearsay
rule as follows:
Rule 803. Hearsay Exceptions; Availability of Declarant
Immaterial
The following are not excluded by the hearsay rule,
even though the declarant is available as a witness:
* * * * * * *
(6) Records of Regularly Conducted Activity.--A
memorandum, report, record, or data compilation, in any
form, of acts, events, conditions, opinions, or diagnoses,
made at or near the time by, or from information transmitted
by, a person with knowledge, if kept in the course of a
regularly conducted business activity, and if it was the
regular practice of that business activity to make the
memorandum, report, record or data compilation, all as shown
by the testimony of the custodian or other qualified
witness, or by certification that complies with Rule
4 Petitioners’ exegesis on California law is beside the
point.
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Last modified: May 25, 2011