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"?

---

Definitions:

Waltham System

A labor and production model employed during the early Industrial Revolution in the United States, particularly in Waltham, Massachusetts; it relied on the use of mill girls who lived in company-owned boardinghouses.

Worker's React

"Worker's React" typically refers to the responses or actions taken by workers in reaction to workplace conditions, policies, or economic changes.

Utopian Communities

Idealistic or visionary communities designed to achieve perfect societal harmony and happiness; often based on radical reforms or new social models.

American Society

The social structure, cultural norms, and collective identity of the people living in the United States, characterized by a diverse population and a wide range of beliefs and values.