Annotated Federal Rules of Evidence (FRE)

suijuris · #1 05-27-2004, 12:32 AM

Members,
I hope you enjoy this resource, I would not be without it when preparing for a court case.

Click the link below and let the research begin:
http://www.suijuris.net/main/suijuri...x.php?page=FRE

Regards,
Sui Juris

#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

suijuris · #3 05-27-2004, 10:57 AM

Read the courts holdings on hearsay in the annotated, I think you can find some of those rulings would run contrary to the IRM. Sure, they can do what that manual says all day long when preparing a case, but the FRE is the Law and takes the upper hand all day long in a court of law.

Regards,
Sui Juris

Jerseee · #4 05-27-2004, 11:42 AM

Thanks SJ for another piece of weaponry.