Internal Revenue Code:Rule 143. Evidence

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      TITLE 26 - APPENDIX
       TITLE XIV. - TRIALS
     

Statute

    Rule 143. Evidence
 
      (a) General: Trials before the Court will be conducted in
    accordance with the rules of evidence applicable in trials without
    a jury in the United States District Court for the District of
    Columbia. See Code Section 7453. To the extent applicable to such
    trials, those rules include the rules of evidence in the Federal
    Rules of Civil Procedure and any rules of evidence generally
    applicable in the Federal courts (including the United States
    District Court for the District of Columbia). Evidence which is
    relevant only to the issue of a party's entitlement to reasonable
    litigation or administrative costs shall not be introduced during
    the trial of the case (other than a case commenced under Title XXVI
    of these Rules, relating to actions for administrative costs).  As
    to claims for reasonable litigation or administrative costs and
    their disposition, see Rules 231 and 232. As to evidence in an
    action for administrative costs, see Rule 274 (and that Rule's
    incorporation of the provisions of Rule 177(b)).
      (b) Ex Parte Statements: Ex parte affidavits, statements in
    briefs, and unadmitted allegations in pleadings do not constitute
    evidence.  As to allegations in pleadings not denied, see Rules
    36(c) and 37(c) and (d).
      (c) Depositions: Testimony taken by deposition shall not be
    treated as evidence in a case until offered and received in
    evidence.  Error in the transcript of a deposition may be corrected
    by agreement of the parties, or by the Court on proof it deems
    satisfactory to show an error exists and the correction to be made,
    subject to the requirements of Rules 81(h)(1) and 85(e). As to the
    use of a deposition, see Rule 81(i).
      (d) Documentary Evidence: (1) Copies: A copy is admissible to the
    same extent as an original unless a genuine question is raised as
    to the authenticity of the original or in the circumstances it
    would be unfair to admit the copy in lieu of the original.  Where
    the original is admitted in evidence, a clearly legible copy may be
    substituted later for the original or such part thereof as may be
    material or relevant, upon leave granted in the discretion of the
    Court.
      (2) Return of Exhibits: Exhibits may be disposed of as the Court
    deems advisable.  A party desiring the return at such party's
    expense of any exhibit belonging to such party, shall, within 90
    days after the decision of the case by the Court has become final,
    make written application to the Clerk, suggesting a practical
    manner of delivery.  If such application is not timely made, the
    exhibits in the case will be destroyed.
      (e) Interpreters: The parties ordinarily will be expected to make
    their own arrangements for obtaining and compensating
    interpreters.  However, the Court may appoint an interpreter of its
    own selection and may fix the interpreter's reasonable
    compensation, which compensation shall be paid by one or more of
    the parties or otherwise as the Court may direct.
      (f) Expert Witness Reports: (1) Unless otherwise permitted by the
    Court upon timely request, any party who calls an expert witness
    shall cause that witness to prepare a written report for submission
    to the Court and to the opposing party.  The report shall set forth
    the qualifications of the expert witness and shall state the
    witness' opinion and the facts or data on which that opinion is
    based.  The report shall set forth in detail the reasons for the
    conclusion, and it will be marked as an exhibit, identified by the
    witness, and received in evidence as the direct testimony of the
    expert witness, unless the Court determines that the witness is not
    qualified as an expert.  Additional direct testimony with respect
    to the report may be allowed to clarify or emphasize matters in the
    report, to cover matters arising after the preparation of the
    report, or otherwise at the discretion of the Court. After the case
    is calendared for trial or assigned to a Judge or Special Trial
    Judge, each party who calls any expert witness shall serve on each
    other party, and shall submit to the Court, not later than 30 days
    before the call of the trial calendar on which the case shall
    appear, a copy of all expert witness reports prepared pursuant to
    this subparagraph.  An expert witness' testimony will be excluded
    altogether for failure to comply with the provisions of this
    paragraph, unless the failure is shown to be due to good cause and
    unless the failure does not unduly prejudice the opposing party,
    such as by significantly impairing the opposing party's ability to
    cross-examine the expert witness or by denying the opposing party
    the reasonable opportunity to obtain evidence in rebuttal to the
    expert witness' testimony.
      (2) The Court ordinarily will not grant a request to permit an
    expert witness to testify without a written report where the expert
    witness' testimony is based on third-party contacts, comparable
    sales, statistical data, or other detailed, technical information.
    The Court may grant such a request, for example, where the expert
    witness testifies only with respect to industry practice or only in
    rebuttal to another expert witness.
      (3) For circumstances under which the transcript of the
    deposition of an expert witness may serve as the written report
    required by subparagraph (1), see Rule 76(e)(1).
 

References in Text

                             REFERENCES IN TEXT
      The Federal Rules of Civil Procedure, referred to in par. (a),
    are set out in the Appendix to Title 28, Judiciary and Judicial
    Procedure.