Suijuris Forums - View Single Post - Annotated Federal Rules of Evidence (FRE)

#2 05-27-2004, 03:29 AM

Absolutely! Don't leave home without it, right!

Oh, and the IRM has an entire section which mirrors the rules of evidence--approached, of course, from the viewpoint of being an advantage for the IRS, like the following example:

4.10.7.3.5 (05-14-1999)
Hearsay
1. Hearsay is what a witness says another person was heard to say. It is a secondary source of information and generally the reliability and trustworthiness of the evidence rests upon the veracity and reliability of a person giving testimony.
2. A common example of hearsay evidence is testimony of taxpayers’ representatives. It should therefore be recorded in the workpapers by examiners. Hearsay often leads to primary sources of information. 

That whole section (4.10.7) is great stuff...

&

Randy