Rule 26 Introduction of Evidence in Small Tax Claims Trials

In a Small Tax Claims trial, the judge runs things more casually than in a regular court case. The goal is to keep the process simple and fair without a lot of formal legal procedures.

Almost any evidence can be used in these trials, as long as it helps prove or disprove something important to the case. The main exceptions are evidence that is protected by privilege (like attorney-client communications), evidence the judge finds unreliable, or evidence that could unfairly sway the outcome, confuse the issues, or waste the court's time.