Stephen W. Johnson appeals, pro se, a summary judgment granted the Government. He maintains the evidence was inadequate to establish his tax liability, including challenging its admissibility.

“We review de novo the district court’s ruling on a motion for summary judgment, applying the same legal standard as the district court in the first instance.” Turner v. Baylor Richardson Med. Ctr., 476 F.3d 337, 343 (5th Cir. 2007). “[W]e must view the facts and the inferences to be drawn from them in the light most favorable to the nonmoving party”. Wyatt v. Hunt Plywood Co., Inc., 297 F.3d 405, 409 (5th Cir. 2002). “The admissibility of evidence is governed by the same rules, whether at trial or on summary judgment.” Paz v. Brush Engineered Materials, Inc., 555 F.3d 383, 387-88 (5th Cir. 2009) (internal quotation marks and citation omitted). Challenges to admission of evidence are reviewed for abuse of discretion. Baker v. Canadian National/Ill. Cent. R.R., 536 F.3d 357, 366 (5th Cir. 2008).

*513 Essentially for the reasons in the district court’s thorough and well-reasoned opinion of 25 September 2008, 2008 WL 5683480, the judgment is AFFIRMED.