If Tax Litigation Against an Individual Taxpayer Involves a Penalty

question 9

Multiple Choice

If tax litigation against an individual taxpayer involves a penalty or an addition to taxes,who has the burden of proof?

• A)The IRS
• B)The taxpayer
• C)The party who initiates the case
• D)Both sides have the burden of proof

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Definitions:

Wet Acid Deposition

The process by which acidic pollutants in the atmosphere are removed and deposited on the earth's surface through precipitation, such as rain or snow.

Formaldehyde

A colorless, pungent gas used in building materials and household products, known for its preservative and antibacterial properties.

Primary Pollutants

Substances directly emitted into the environment that cause pollution in their original form without undergoing chemical changes.

Sulphuric Acid

A highly corrosive, dense, and oily liquid chemical used in various industrial processes, including fertilizer production and mineral extraction.