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7491 pertinent to this case are set forth in the margin.4 Among
other things, section 7491 provides that, in any court
proceeding, the burden of proof as to any factual issue is on the
Secretary where the taxpayer, who has satisfied certain other
4 SEC. 7491. BURDEN OF PROOF
(a) Burden Shifts Where Taxpayer Produces Credible
Evidence.--
(1) General rule. If, in any court proceeding, a
taxpayer introduces credible evidence with respect to
any factual issue relevant to ascertaining the
liability of the taxpayer for any tax imposed by
subtitle A or B, the Secretary shall have the burden of
proof with respect to such issue.
(2) Limitations. Paragraph (1) shall apply with
respect to an issue only if--
(A) the taxpayer has complied with the
requirements under this title to substantiate
any item;
(B) the taxpayer has maintained all records
required under this title and has cooperated
with reasonable requests by the
Secretary for witnesses, information,
documents, meetings, and interviews; and
(C) in the case of a partnership,
corporation, or trust, the taxpayer is
described in section 7430(c)(4)(A)(ii).
* * * * * * *
(c) Penalties.
Notwithstanding any other provision of
this title, the Secretary shall have the
burden of production in any court proceeding
with respect to the liability of any
individual for any penalty, addition to tax,
or additional amount imposed by this title.
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