Evidence in Tax Court
Evidence In Tax Court
Affirmative Defenses
Judicial Notice - FRE Article II
Presumptions in Civil Actions And Cases - FRE Article III
Presumptions in Civil Actions And Cases - FRE Article III Who Has Burden of Proof Standards of Proof
Relevance And Its Limits - FRE Article IV
Relevance and Its Limits - FRE Article IV Test for Relevant Evidence - FRE 401 General Admissibility of Relevant Evidence - FRE 402
Excluding Relevant Evidence - FRE 403 Character Evidence - FRE 404 And Methods of Proving Character - FRE 405 Habit; Routine Practice - FRE 406
Subsequent Remedial Measures - FRE 407 Compromise Efforts And Negotiations - FRE 408 Pleas, Plea Discussions, And Related Statements - FRE 410
Privileges - FRE Article V
Privileges FRE Article V Privilege in General - FRE 501 Attorney Client Work Privilege - FRE 502 Not Covered - Attorney Client Privilege
Holder of the Privilege What is Protected Attorney Work Product Privilege with a Corporate Client Privilege Does Not Apply Waiver of Limitation
Marital Spousal Privilege Religious Privilege Physician / Psychotherapist - Patient Privilege Miscellaneous Privilege Fifth Amendment Privilege
Witnesses - FRE Article VI
Competency to Testify in General - FRE 601 Need for Personal Knowledge - FRE 602 Oath or Affirmation to Testify Truthfully - FRE 603
Interpreter - FRE 604 Judge's Competency As A Witness -FRE 605 & 606 Who May Impeach a Witness - FRE 607 Memory Tool BICCC
A Witness's Character for Truthfulness or Untruthfulness - FRE 608 Impeachment by Evidence of a Criminal Conviction - FRE 609
Religious Beliefs or Opinions - FRE 610 Mode and Order of Examining Witness and Presenting Evidence - FRE 611 Leading Questions
Memory Tool B A R T Other Form Objections Argumentative Asked and Answered Compound Questions Harassing The Witness
Speculation and Conjecture Order Of Trial: Opening Statements Petitioner's Case-in-Chief Direct Examination Cross Examination
Redirect Examination Recross Examination WRITING USED TO REFRESH A WITNESS’S MEMORY – FRE 612 WITNESS'S PRIOR STATEMENT FRE 613
COURT'S CALLING OR EXAMINING A WITNESS FRE-614 Excluding Witnesses Memory Tool POE
Opinions and Expert Testimony- FRE Article VII
Opinion Testimony By Lay Witness - FRE 701 Testimony By Expert Witness - FRE 702-706
Hearsay- FRE Article VIII
Hearsay - FRE Article VIII Hearsay Definitions That Apply Statement - FRE 801(a) Declarant While Testifying Offered in Evidence Truth of the Matter
Non-Hearsay Words Legal Significance of Words Non-Hearsay Declarant Witness Prior Statement
A Declarant Witness's Prior (Inconsistent) Statement A Declarant Witness's Prior (Consistent) Statement Prior Identifications - FRE 801(d)(1)(C)
An Opposing Party's Statement - FRE 801(d)(2)(A) Adoptive Admission - FRE 801(d)(2)(B) Authorized Admission - FRE 801(d)(2)(C
Vicarious Admission of an Agent of Employee - FRE 801(d)(2)(D) Co-Conspirator's Admission - FRE 801(d)(2)(E)
Hearsay Exceptions
THE RULE AGAINST HEARSAY – FRE 802 Exception - Regardless of Declarant Present Sense Impression - FRE 803(a) A
Excited Utterance - FRE 803(2) Then Existing Mental, Emotional, or Physical Condition Statements Made for Medical Diagnosis or Treatment
Recorded Recollection - FRE 803(5) Records of a Regularly Conducted Activity - FRE 803(6) Memory Tool KRAP Rule
Absence of Record of a Regularly Conducted Activity Public Records - FRE 803(8) Public Record of Vital Statistics - FRE 803(9)
Absence of Public Record - FRE 803(10) Records of Religious Organizations - FRE 803(11) Certificates of Marriage Baptisms and Similar Ceremonies
Family Records - FRE 803(13) Records of Documents Affecting an Interest in Property Statements in Ancient Documents - FRE 803(16)
Market Reports and Similar Commercials Publications Statements in Learned Treatises, Periodicals or Pamphlets
Reputation Concerning Personal or Family History Reputation Concerning Boundaries or General History
Reputation as to Character - FRE 803(21) Judgement of Previous Conviction - FRE 803(22) Judgement as to Personal, Family or General Boundary
Hearsay Exceptions: Declarant Unavailable - FRE 804 Unavailable Defined - FRE 804(a) Memory Tool - PRIMA Former Testimony - FRE 804(b)(1)
Statement Made Under Belief of Imminent Death - FRE 804(b)(3) Statement Against Interest - FRE 804(b)(3)
Statement of Personal or Family History – FRE 804(b)(4) Statement … Against a Party That Wrongfully Caused ... Unavailability - FRE 804(b)(6)
MEMORY TOOL: DAFT MEMORY TOOL: BAD SPLITS PEPPI HEARSAY WITHIN HEARSAY – FRE 805
ATTACKING AND SUPPORTING THE DECLARANT – FRE 806 A RESIDUAL EXCEPTION - FRE 807
Analyzing Hearsay
Is It Hearsay?
Does a Hearsay Exception Apply Under FRE 803, FRE 804 or 807?
FRE 803 doesn’t matter if Declarant is Available or Unavailable FRE 804 Requires the Declarant is Unavailable FRE 807 Residual Exception May Allow It
Hearsay Exceptions Synopsis
Authentication and Identification - FRE IX
AUTHENTICATING OR IDENTIFYING EVIDENCE – FRE 901 AUTHENTICATION OF WRITINGS DISTINCTIVE CHARACTERISTICS AND THE LIKE
OPINION ABOUT A VOICE EVIDENCE ABOUT A TELEPHONE CONVERSATION EVIDENCE ABOUT A PUBLIC RECORD
EVIDENCE ABOUT ANCIENT DOCUMENTS OR DATA COMPILATIONS EVIDENCE ABOUT A PROCESS OR SYSTEM
METHODS PROVIDED BY A STATUTE OR RULE EVIDENCE THAT IS SELF-AUTHENTICATING – FRE 902
Contents of Writings, Recordings and Photographs - FRE Article X
DEFINITIONS – FRE 1001 Writings and Recordings Photographs – FRE 1001(C) Originals – FRE 1001(D) Duplicates – FRE 1001(E)
REQUIREMENT OF THE ORIGINAL – FRE 1002 ADMISSIBILITY OF DUPLICATES – FRE 1003
ADMISSIBILITY OF OTHER EVIDENCE OF CONTENT – FRE 1004 MEMORY TOOL: LOUC COPIES OF PUBLIC RECORDS TO PROVE CONTENT – FRE 1005
SUMMARIES TO PROVE CONTENT – FRE 1006 TESTIMONY OR STATEMENT OF A PARTY TO PROVE CONTENT - FRE 1007