In order to shift the burden of proof to the IRS during tax litigation,the taxpayer must to do all of the following except:

Question

Quizplus · Accepted Answer

Having a tax return completed by a tax preparer does not necessarily shift the burden of proof to the IRS during tax litigation. The taxpayer must maintain records, cooperate with reasonable IRS requests, and have credible evidence of factual issues to shift the burden of proof.

In Order to Shift the Burden of Proof to the IRS