To prove the existence of a tax deficiency,the government must show

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To prove the existence of a tax deficiency, the government must show all of the above. The burden of proving that the unreported income was taxable does not fall on the prosecution if they can prove a deficiency with direct evidence. The defendant must have received income in addition to what was reported, and that income must have been taxable. Therefore, all three conditions must be met for the government to prove a tax deficiency.

To Prove the Existence of a Tax Deficiency,the Government Must