Examples of instances where the burden of proof is on the government, rather than on the taxpayer, include:
A)when the IRS uses statistics torecreate income
B)when the taxpayer introduces credible evidence
C)when the liability is a penalty or addition totax
D)all of these are correct

Question

Quizplus · Accepted Answer

In tax disputes, the burden of proof typically lies with the taxpayer. However, there are exceptions where the burden shifts to the IRS: when the IRS uses statistical methods to reconstruct income, when the taxpayer provides credible evidence, and when the issue involves penalties or additional taxes. These exceptions are designed to ensure fairness and accuracy in tax assessments and enforcement.

Examples of Instances Where the Burden of Proof Is on the Government