A police report - whether relating to an existing or overturned conviction - is not admissible in removal proceedings to prove the nature of the conviction/ground of inadmissibility or deportability that is charged based on the conviction. The Board has held that police reports are not a part of the record of conviction that may be examined when a statute is divisible, i.e., when it describes some offenses that constitute the immigration violation alleged and some that do not. See Matter of Teixeira, 21 I&N Dec. 316, 319 (BIA 1996). Furthermore, a police report does not fall within the categories of evidence that can be used to establish a conviction under the Act. See section 240(c)(3)(B) of the Act.