-7-
that the exhibit was hearsay. Respondent’s counsel replied that
the exhibit “is an official business record from the I.R.S. It
is not purporting to be a W-2. What it purports to be is W-2
information that was recorded from a third party, Efeckta
Technologies, for Nathaniel Caleb Avery for the 2002 year. It
reports his wages, his withholding, and this is a certified copy
of that matter.” The Court overruled petitioner’s objection to
the admissibility of Exhibit 2-R and admitted that exhibit into
evidence.
Petitioner did not stipulate any facts or documents, call
any witnesses, or offer to introduce any evidence at trial.
OPINION
1. Admissibility of Exhibit 1-R
At trial, petitioner’s counsel objected to the admission of
Exhibit 1-R on the grounds of hearsay. We overrule the
objection.
Proceedings in this Court are conducted in accordance with
the Federal Rules of Evidence. See sec. 7453; Rule 143. 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.
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