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

Description
Summary:	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 reasons for shifting burden to the Government in TBR3, and discusses possible impact of the provision shifting the burden to the Government in cases where the taxpayer has introduced credible evidence on a factual issue.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.