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:

Bipolar I

A subtype of bipolar disorder marked by manic episodes with or without depressive episodes.

Bipolar II

A type of bipolar disorder characterized by patterns of depressive episodes and hypomanic episodes, but not the full-blown manic episodes seen in Bipolar I.

Biological View

An approach or perspective that emphasizes the role of genetics and biological processes in understanding human behavior and mental processes.

Unipolar Depression

A major depressive disorder characterized by a persistent feeling of sadness or a lack of interest in outside stimuli, without the manic episodes associated with bipolar disorder.