Number: RS20109
Title: TAXPAYER BILL OF RIGHTS 3: 1998 TAX LAW PART 2: BURDEN OF PROOF
Authors: Marie B. Morris, American Law Division 
Abstract: This is one of a series of reports designed to analyze taxpayer protection and rights provisions made by the Taxpayer Bill of Rights 3, enacted as Title III of the IRS Restructuring and Reform Act of 1998, P.L. 105-206. This report summarizes the common law justifications for placing the burden of proof on the taxpayer in noncriminal tax cases, mentions the possible reasons for shifting the burden of proof to the government in the Taxpayer Bill of Rights 3, and discusses the possible impact of the provision shifting the burden of proof to the government in cases where the taxpayer has introduced credible evidence on a factual issue. The provision is found in section 3001 of the Act and is codified at IRC section 7491.
Pages: 4
Date: Updated March 9, 1999