- 8 -
alleging that the determination is arbitrary or excessive.
Rather, the estate seeks to reallocate the burden of proof on
procedural grounds unrelated to the basis of the determination of
the deficiency. Therefore, the cases on which the estate relies
do not support reallocating the burden of proof to respondent.
III. Conclusion
Even if, as the estate contends, respondent effectively
denied the estate an Appeals conference, there is no authority to
shift the burden of proof under these circumstances. Therefore,
we must deny the estate’s motion seeking to reallocate the burden
of proof to respondent under Rule 142(a).
To reflect the foregoing,
An appropriate order
will be issued.
Page: Previous 1 2 3 4 5 6 7 8
Last modified: May 25, 2011