(a) In general. The rules of
evidence prevailing in courts of law and equity
are not controlling in hearings or proceedings
conducted under this part. The Administrative Law
Judge may, however, exclude evidence that is
irrelevant, immaterial, or unduly repetitious,
(b) Depositions. The deposition
of any witness taken pursuant to § 10.71 may be
admitted into evidence in any proceeding
instituted under § 10.60.
(c) Requests for admission. Any
matter admitted in response to a request for
admission under § 10.71 is conclusively
established unless the Administrative Law Judge on
motion permits withdrawal or modification of the
admission. Any admission made by a party is for
the purposes of the pending action only and is not
an admission by a party for any other purpose, nor
may it be used against a party
in any other proceeding.
(d) Proof of documents. Official
documents, records, and papers of the Internal
Revenue Service and the Office of Professional
Responsibility are admissible in evidence without
the production of an officer or employee to
authenticate them. Any documents, records, and
papers may be evidenced by a copy attested to or
identified by an officer or employee of the
Internal Revenue Service or the Treasury
Department, as the case may be.
(e) Withdrawal of exhibits. If
any document, record, or other paper is introduced
in evidence as an exhibit, the Administrative Law
Judge may authorize the withdrawal of the exhibit
subject to any conditions that he or she deems
(f) Objections. Objections to
evidence are to be made in short form, stating the
grounds for the objection. Except as ordered by
the Administrative Law Judge, argument on
objections will not be recorded or transcribed.
Rulings on objections are to be a part of the
record, but no exception to a ruling is necessary
to preserve the rights of the parties.
(g) Effective/applicability date.
This section is applicable on September 26,
[T.D. 9011, 67 FR 48765, July 26, 2002.
Redesignated and amended by T.D. 9359, 72 FR
54552, 54554, Sept. 26, 2007]
Title 31 published on 2012-07-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.