For the Following Independent Situations, List Who (The IRS, the Taxpayer

question 44

Essay

For the following independent situations, list who (the IRS, the taxpayer, the party who initiates the case, or both sides) has the burden of proof in most civil tax cases:
a. The tax case involves a penalty.
b. The tax case involves a trust with net worth of $8.3 million.
c. The taxpayer has credible evidence, maintains records, and cooperates with reasonable IRS requests.
d. The IRS uses statistics to reconstruct an individual's income.

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Definitions:

Secured Creditor

a creditor with the right to claim specific assets of the debtor in case of nonpayment of a debt.

Estate

An estate encompasses all the property, both real and personal, owned by an individual at the time of their death.

Environmental Law

Regulations and statutory requirements aimed at protecting the environment from harm caused by human activities.

Bankruptcy Proceeding

A legal process through which individuals or businesses that are unable to repay debts can seek relief from some or all of their obligations.