Petitioner calls his third witness (W) to the witness stand with the expectation that W would help establish his presence at the local bookstore buying the book “Taxes for Dummies” and (2) his good faith attempts to ascertain the proper reporting of his hobby loss income. During W's direct examination, however, W testified that W never encountered TP prior to this trial, that W never observed TP at the local bookstore (where W is employed), and that W never assisted TP in any respect with the purchase of that book or any other related to income taxes. Surprised by W's response, TP then asked W, "Isn't it true that on Friday May 12, 2016 you told your supervisor, Sarah Jones, that earlier that same day you had just spent several hours with TP helping TP locate books about income taxes?" IRS objects, arguing that a response to this question calls for hearsay. Should the Tax Court sustain or overrule the objection? *