Not true at all. The bill is quite clear if the government thinks you might owe taxes you are subject to an audit. Individuals included.
If the taxman under the NRST has probable cause and warrant is issued, r by subpoena under grand jury, or by court ordered discovery process in a civil action. But not on mere suspicion.
The bill is quite clear on this point to. If the NRST police ask you to produce records (including 510 receipts) you must produce the records. Here's the wording from the bill:
`SEC. 506. BURDEN OF PERSUASION AND BURDEN OF PRODUCTION. `In all disputes concerning taxes imposed by this subtitle, the person engaged in a dispute with the sales tax administering authority or the Secretary, as the case may be, shall have the burden of production of documents and records but the sales tax administering authority or the Secretary shall have the burden of persuasion.
There is no provision here for warrants or probable cause or court orders. YOU HAVE THE BURDON TO PRODUCE RECORDS. No ands, ifs, or buts about it. But I know you will be unpersuaded by the black and white facts. They have never persuaded you before no matter how clearly that were laid out in front of you. I know you are smarter than that. You never concede a point even when you are obviously wrong.
I believe you're off on the wrong foot, here.
The Section you post is discussing taxes imposed and - if you have retained your shoebox full of receipts - you are quite in the clear regardless. It is the seller of the thing that has the problem here, not you the buyer. Now of course if you're the seller pulling some stunts that's quite another matter. Most sellers, if audited, would have to produce a number of records showing they collected and paid the tax but the buyer is protected SO LONG AS HE GOT A RECEIPT - it's not even clear that he even has to show these in any event since he has the presumption of innocence on his side and the burden of proof is on the government.
The seller (the one in the dispute with the gov't.) is the one who has the burden of production. Do you feel he's going to show in his documents somehow that you bought something and did not pay the tax?? If that is indeed your concern, as I've said, keep the shoebox full of receipts.