The evidentiary dust-up in Amgen Inc. & Subsidiaries, Docket No. 16017-21, filed 3/16/26, has produced documents and disputes that come near to overshadowing the infamous Epstein files. The record is still open, while Judge Travis A. (“Tag”) Greaves contemplates the approaching tsunami. “During trial, we admitted into evidence thousands of exhibits, and the parties represented that they were working together to stipulate to the admission of thousands more.” Order, at p. 1.

The joust goes on. Judge Tag Greaves, however, gives us a vest-pocket précis of the FRE worth keeping in your memo of law file.

“This Court applies the FRE when deciding evidentiary issues. See § 7453; Rule 143(a). The Court has broad discretion over the admission of evidence. Relevant evidence is generally admissible. FRE 402. Evidence is relevant if ‘it has any tendency to make a fact more or less probable than it would be without the evidence’ and ‘the fact is of consequence in determining the action.’ FRE 401. One exception to the general admissibility of relevant evidence is the rule against hearsay; hearsay may not be offered for the truth of the matter asserted unless an exception applies. FRE 801, 802. The Court may also ‘judicially notice a fact that is not subject to reasonable dispute because it: (1) is generally known within the trial court’s territorial jurisdiction; or (2) can be accurately and readily determined from sources whose accuracy cannot reasonably be questioned.” FRE 201(b).” Order, at pp. 2-3. (Citation omitted).

Judicial notice is routinely taken of SEC filings, for example.

But IRS wants stricter rules here, for evidence submitted to reopen the record. No, says Judge Tag Greaves, the record is still open. “Neither party has sought to close the record, nor has either party sought limitations on the admission of additional evidence while the record remains open. Since the conclusion of trial, we have admitted additional exhibits into evidence pursuant to the FRE, and we see no reason to depart from that practice here.” Order, at p. 3. If IRS claims ambush, they’ll get supplemental briefing to deal with it.

Judge Tag Greaves applies a minor brake-tap to Greenberg’s Express. IRS objects to some petitioner’s exhibits (hi, Judge Holmes). “These exhibits are Notices of Proposed Adjustments and the IRS’s rebuttal to a protest filed by Amgen, in which the IRS discusses whether the expense reimbursements were at arm’s length. These exhibits satisfy the low threshold of relevance due to respondent’s argument on brief that in order to qualify for set-off treatment, respondent must have disallowed the item at issue due to the arm’s length standard. Even if their significance is tempered by the general principle that the actions or views of revenue agents do not bind the Commissioner, the exhibits nonetheless have some tendency to make a material fact ‘more or less probable.’ As such, we will admit these four exhibits. Order, at pp. 3-4). (Footnote omitted, but it says IRS didn’t argue Greenberg’s Express. Taishoff wonders why not).

So go brief whatever you have and answer a few conundra Judge Tag Greaves has for y’all at Order, at p. 5. No need for more oral argument.