In 1998, Congress Passed Legislation Concerning Shifting the Burden of Proof

question 27

Essay

In 1998, Congress passed legislation concerning shifting the burden of proof to the IRS. The taxpayer must introduce "credible evidence" to shift the burden of proof to the IRS. What constitutes "credible evidence"?

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Definitions:

Scaling

The process of adjusting the size, volume, or proportion of an object or dataset, often applied in graphics, statistics, and various fields of science and engineering.

Function Header Line

The first line of a function definition in programming, which includes the function's name, return type, and parameters.

Function Prototype

A declaration of a function that specifies the function's name, return type, and parameters, but not its body.

Prototype

In programming, a prototype refers to the declaration of a function specifying its return type, name, and parameters, but not its body.