APPLICATION OF FEDERAL RULES OF EVIDENCE.

SEC. 425. APPLICATION OF FEDERAL RULES OF EVIDENCE. (a) [26 U.S.C. 7453] In General.—Section 7453 is amended by striking “the rules of evidence applicable in trials without a jury in the United States District Court of the District of Columbia” and inserting “the Federal Rules of Evidence”. (b) [26 U.S.C. 7453 note] Effective Date.—The amendment made by this section shall apply to proceedings commenced after the date of the enactment of this Act and, to the extent that it is just and practicable, to all proceedings pending on such date.