Abstract: A taping paper for sealing a gap formed by a piece of sheetrock and an object piercing the sheetrock wherein a substantially flat substrate having a central axis and an outer peripheral surface is provided with, in the preferred embodiment, a plurality of continuous tear lines spaced apart from each other at different radial distances from the central axis. A method for sealing the gap is provided wherein the substrate is torn along a tear line which is approximately the same size and shape of the outer peripheral surface of the object piercing the sheetrock so as to form an opening substantially equal to the size and shape of the object.