Taxpayer Bill of Rights 3: 1998 Tax Law Part 2 : Burden of Proof.

Reviews burden-of-proof issues addressed in the "Taxpayer Bill of Rights 3" (TBR3), enacted as Title III of P.L. 105-206, the IRS Reform and Restructuring Act of 1998. Summarizes common law justifications for placing burden of proof on taxpayers in noncriminal tax cases, mentions possible...

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Bibliographic Details

Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1999.
Series:	U.S. Congressional Research.
Subjects:	United States. > Laws, etc. (Statutes of the United States) Evidence. Income tax. Electronic books.
Online Access:	Connect to the full text of this electronic book