"Reach Out, Reach Out and Touch Someone"

 

D was charged on two counts of violating 26 U.S.C. 7203 by failing to file timely income tax returns for the calendar years 1991 and 1992. At trial an agent of the Internal Revenue Service was called to testify that in September of 1993 she obtained D's telephone number from D's husband and that pursuant to the agent's routine practice, she attempted to contact D by telephone. The agent further testified that when she called the telephone number given her by D's husband, D stated that the income tax returns for 1991 and 1992 had been filed, which was false. This evidence was offered on the theory that a defendant's false, out-of-court, exculpatory statements may be taken as evidence of guilt. D objected to the introduction of this evidence on the grounds that the telephone conversation was not properly authenticated.

What ruling and why?



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