Americans, the IRS says you owe them money.
Where does the burden of proof lie?
With them to show you do owe money, or with you to show that you don't?
With them to show you do owe money, or with you to show that you don't?
31-35, M
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Whodunnit · M
This may help ☺️
Tax litigation in the United States:
Civil law
The burden of proof rests with the taxpayer in the US Tax Court, federal district courts and Court of Federal Claims. The taxpayer must demonstrate by a preponderance of evidence that the Internal Revenue Service's (IRS's) suggested adjustments are incorrect or, in the case of a refund, that the taxpayer's position is correct.
Tax litigation in the United States:
Civil law
The burden of proof rests with the taxpayer in the US Tax Court, federal district courts and Court of Federal Claims. The taxpayer must demonstrate by a preponderance of evidence that the Internal Revenue Service's (IRS's) suggested adjustments are incorrect or, in the case of a refund, that the taxpayer's position is correct.