Tax Court Rules (Presumption of Guilt in Tax Court / Why 87,000 new agents matters)

US Tax Court ^ | December 27, 2021 | N/A

[DoodleBob]

Rules of Practice and Procedure

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

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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.

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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.

[ding_dong_daddy_from_dumas]

If you printed out all of the US tax code on paper, how much would it weigh?

[Chode]

how much did the forest weigh?