Posted on 06/24/2014 5:27:54 AM PDT by RummyChick
When the Commissioner of Internal Revenue' conducts an examination of a tax return and determines that a taxpayer has not reported income, he issues a deficiency notice on that unreported income.
Traditionally, when the deficiency notice was presented to the court by he Commissioner, a presumption of correctness attached to it, establishing, prima facie, that the taxpayer owed the tax as assessed by the Commissioner.
To rebut this presumption and avoid a dismissal of the action in the Commissioner's favor, the taxpayer must prove that the deficiency determination has been issued arbitrarily or erroneously.
The presumption of correctness is an important procedural device for the Commissioner because it places the burden of producing the evidence on the taxpayer. Traditionally, courts have denied taxpayer motions to shift this burden of proof to the Commissioner.
Another hearing is suppose to be starting soon.
Gosh, I guess I can use the same excuse, riiiiiiiight!
Nope, my "not knowing the law" is NO EXCUSE for me, I get arrested and immediately go to jail!
This doesn’t appear to be on cable tv. Fox doesn’t find it interesting.
They double down on stupid every single time......and it works. That’s what is amazing.
Well, if it wasn’t for the SRM, things might be a bit different. I DESPISE the major networks and cable news / opinion outlets “informing” the public of what they think is important.
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