- 11 - Appeals officer abused his discretion in determining to proceed with collection. Id. at 104. The term “relevant evidence” is defined in rule 401 of the Federal Rules of Evidence to mean “evidence having any tendency to make the existence of any fact that is of consequence to the determination of the action more probable or less probable than it would be without the evidence.” The testimony in the instant case is relevant, and therefore admissible, if and only if the testimony has a tendency to make the existence of any fact that is of consequence in determining whether Mr. O’Shea abused his discretion more probable or less probable than it would be without the evidence. Cf. Robinette v. Commissioner, supra at 103-104. When considered in light of petitioner’s purpose in offering the testimony–-to show Mr. O’Shea’s inflexibility–-the testimony is not relevant for the simple reason that there is no evidence that either petitioner or Mr. Burke ever informed Mr. O’Shea of petitioner’s difficulties in assembling the information necessary to respond to Mr. O’Shea’s requests. Because Mr. O’Shea was never informed of those difficulties, the difficulties can hardly have had any bearing on Mr. O’Shea’s determination to proceed with collection. Stated in the terms of rule 401 of the Federal Rules of Evidence, the testimony cannot possibly have any tendency to make the existence of any fact that is of consequencePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011