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Tax Court Rules (Presumption of Guilt in Tax Court / Why 87,000 new agents matters)
US Tax Court ^ | December 27, 2021 | N/A

Posted on 08/12/2022 4:53:46 PM PDT by DoodleBob

Rules of Practice and Procedure

The Court’s Rules of Practice and Procedure are available below.

...

RULE 142. BURDEN OF PROOF

(a) General: (1) The burden of proof shall be upon the petitioner, except as otherwise provided by statute or deter- mined by the Court; and except that, in respect of any new matter, increases in deficiency, and affirmative defenses, pleaded in the answer, it shall be upon the respondent. As to affirmative defenses, see Rule 39.

...

Guidance for Petitioners: Things That Occur During Trial

Someone told me that the petitioner (taxpayer) has the burden of proof. I don't understand this. What is the burden of proof?

The burden of proof is a legal term that refers to a party’s duty to prove a disputed assertion. The burden of proof is generally on the petitioner. This means that you need to bring to court evidence, such as documents and testimony of witnesses (you and maybe others), to prove that the determination of the IRS is not correct and that your position is correct.

There are some limited circumstances where the burden of proof is on the IRS. For the burden of proof to shift to the IRS on a factual issue, the petitioner must introduce credible evidence in court with respect to that issue. The petitioner must also comply with substantiation and record-keeping requirements set forth in the tax laws. Also the petitioner must show that he or she cooperated with reasonable requests from the IRS for witnesses, information, documents, meetings, and interviews. In most cases, the burden of proof does not shift to the IRS and the petitioner must show that the IRS’s determinations are wrong.

(Excerpt) Read more at ustaxcourt.gov ...


TOPICS: Reference
KEYWORDS: irs; rokhanna; taxcourt; taxes
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The presumption of innocence is not guaranteed in the U.S. Constitution. However, through statutes and court decisions–such as the U.S. Supreme Court case of Taylor v. Kentucky–it has been recognized as one of the most basic requirements of a fair trial.

....except in Tax Court.

So when Rep. Ro Khanna (D-CA) responded to people who are concerned about being audited due to increased funding for the IRS in the Inflation Reduction Act reconciliation bill by stating that “if people are honest about their taxes, this won’t be an issue," you know he's clueless.

1 posted on 08/12/2022 4:53:46 PM PDT by DoodleBob
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To: DoodleBob

Just another reason to abolish the IRS.


2 posted on 08/12/2022 4:55:52 PM PDT by ConservativeInPA (Scratch a leftist and you'll find a fascist )
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To: DoodleBob

the only entity fixed more than family court


3 posted on 08/12/2022 4:58:39 PM PDT by Chode (there is no fall back position, there's no rally point, there is no LZ... we're on our own. #FJB)
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To: DoodleBob

what happened to innocent until proven guilty?


4 posted on 08/12/2022 4:59:31 PM PDT by ealgeone
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To: DoodleBob

Guilty until they’ve got all your stuff.

... then you’re still guilty.


5 posted on 08/12/2022 5:01:02 PM PDT by Rurudyne (Standup Philosopher)
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To: ealgeone

Leftwingers. What else?


6 posted on 08/12/2022 5:02:04 PM PDT by Rurudyne (Standup Philosopher)
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To: DoodleBob

Render unto Caesar the things that are Caesar’s.

And then prove that they are the things that are Caesar’s.


7 posted on 08/12/2022 5:05:51 PM PDT by cockroach_magoo (“Sure we’ll have Fascism here, but it will come as an anti-Fascism movement.”  - Huey Long)
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To: DoodleBob

...the petitioner is usually the party who lost in the lower court.

How does the petitioner get to be the petitioner? Where is this lower court?


8 posted on 08/12/2022 5:06:46 PM PDT by LeoTDB69
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To: DoodleBob

Congress needs to change the law so that no different than any “crime” (a) presumption of innocence is assumed, and additipnally (b) IRS must go to regular federal courts to obtain a guilty rulling in court, (c) claim cannot be based on mere interpretation of a gray area of the law - a gray area obtains automatic equal possible reasonable interpretation that disgarees with the IRS, and (d) IRS pays defendants court costs if defendant found not guilty.

Know that many claims are based on item (c) above.

Get the law changed and tben stand your ground.


9 posted on 08/12/2022 5:14:19 PM PDT by Wuli
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To: ConservativeInPA

See tagline.


10 posted on 08/12/2022 5:25:34 PM PDT by unixfox (Abolish Slavery, Repeal the 16th Amendment)
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To: unixfox

I’ll go along with that. Add the 19a to the list as well.


11 posted on 08/12/2022 5:27:22 PM PDT by ConservativeInPA (Scratch a leftist and you'll find a fascist )
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To: DoodleBob

Its a civil matter. Ever been in a civil law suit? Like divorce?

BTW, they will read you your rights BEFORE they start the audit. I asked them at that time, am I being charged in a criminal matter? They said no, so I told them then we have nothing to talk about. You will be in contact with my lawyer.

Walked out and the bitch sat there with her drooling mouth gaped open.


12 posted on 08/12/2022 5:30:50 PM PDT by crz
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To: DoodleBob

Deemed guilty by the IRS until proven innocent? Get rid of the IRS and the FBI. We can do better than that.


13 posted on 08/12/2022 5:34:12 PM PDT by Theophilous Meatyard III
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To: Chode

No, “family” court is worse. Espexially for men.


14 posted on 08/12/2022 5:38:35 PM PDT by Secret Agent Man (Gone Galt; not averse to Going Bronson.)
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To: ConservativeInPA

Bingo - post 2


15 posted on 08/12/2022 5:41:01 PM PDT by ptsal (Vote R.E.D. >>>Remove Every Democrat ***)
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To: DoodleBob

BTW..also, when they start they will take an inventory of what you have. Remember..this it is a civil matter.

They’ll ask you what you have and write it all down. Even if you have pets, how many, what kind..everything. How many vehicles and what kind..

Just like in a divorce.

Tell them NOTHING. Get a lawyer and let them talk to him/her.

They will threaten you with tax evasion..which then is a criminal matter..if I remember right. Then you STILL have the right to plead the 5th. Which is what it is..you are incriminating yourself.


16 posted on 08/12/2022 5:41:06 PM PDT by crz
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To: ConservativeInPA

Abolish the income tax , corporate income tax & payroll taxes. Replace the corporate income tax & payroll taxes by a 20% VAT & let the federal government tax the STATES instead of the citizens of the states…..like a per GDP or per capita tax collected from state governments….


17 posted on 08/12/2022 5:42:20 PM PDT by Beowulf9
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To: cockroach_magoo

Caesar may claim things of yours that aren’t his, though.

Then its gour job to prove to Caesars court they aren’t.

Banks can make money out of nothing, fractional reserve lending, and then make money out of the money they made up.

Yet they come after poor average citizen shlubs.


18 posted on 08/12/2022 5:42:24 PM PDT by Secret Agent Man (Gone Galt; not averse to Going Bronson.)
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To: ealgeone

It’s been long known in accounting circles that if you foresee a need to go to court, it’s best for you to sue the IRS in Federal District Court than wait for the IRS to bring you into their home stadium……

Please consult your tax professional for your specific situation.


19 posted on 08/12/2022 5:44:13 PM PDT by beancounter13 (A Republic, if you can keep it.)
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To: Secret Agent Man

that was my point...


20 posted on 08/12/2022 5:44:30 PM PDT by Chode (there is no fall back position, there's no rally point, there is no LZ... we're on our own. #FJB)
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