In a criminal fraud case, the burden is on the taxpayer to show that he or she was innocent "beyond the shadow of any reasonable doubt."

Name: In a criminal fraud case, the burden is on the taxpayer to show that he or she was innocent "beyond the shadow of any reasonable doubt."
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In a criminal fraud case, the burden of proof is on the prosecution to prove the defendant's guilt beyond a reasonable doubt, not on the taxpayer to prove their innocence.

In a Criminal Fraud Case, the Burden Is on the Taxpayer