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The Commissioner bears the burden of proof under section
7491(a) if, inter alia, the taxpayer has: (1) Complied with
substantiation requirements under the Internal Revenue Code, sec.
7491(a)(2)(A); (2) maintained all records required by the
Internal Revenue Code, sec. 7491(a)(2)(B); and (3) cooperated
with reasonable requests by the Secretary for information,
documents, and meetings, id.
Taxpayers bear the burden of proving that these requirements
are met. H. Conf. Rept. 105-599, at 239 (1998), 1998-3 C.B. 747,
993; S. Rept. 105-174, at 45 (1998), 1998-3 C.B. 537, 581.
Petitioner did not show that she substantiated her deductions,
kept records of her income and expenses, or cooperated with
2(...continued)
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; * * *.
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Last modified: May 25, 2011