Academic journal article Journal of Accountancy

Researching Burden of Proof Proposals

Academic journal article Journal of Accountancy

Researching Burden of Proof Proposals

Article excerpt

Ranking members of the Senate Finance Committee formally asked the U.S. Tax Court for its views on proposed changes to the burden-of-proof rules under the Internal Revenue Service Restructuring and Reform Act of 1997 (HR 2676). The provision would shift the burden of proof from the taxpayer to the IRS at the judicial level of civil tax cases when an administrative remedies have been exhausted and the taxpayer has fully cooperated with the IRS.

In a letter to Tax Court Chief Judge Mary Ann Cohen, committee chairman Senator William V. Roth, Jr. (R-Del.), and ranking Democratic member Senator Daniel Patrick Moynihan (D-N.Y.) said the Finance Committee would consider a provision on the issue of burden of proof early this year for its own IRS restructuring legislation. The letter requested the court's assessment of the impact of shifting the burden of proof on tax administration and tax litigation.

Currently, taxpayers are required to maintain records substantiating the calculation of their income tax liabilities. …

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