Explain the Four Conditions That Must Be Met in Civil

question 36

Essay

Explain the four conditions that must be met in civil cases for the burden of proving any factual issue relevant to the determination of taxpayer liability to rest with the IRS.

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Definitions:

Education

The process of receiving or giving systematic instruction, especially at a school or university.

Intelligence

An inferred characteristic of an individual, usually defined as the ability to profit from experience, acquire knowledge, think abstractly, act purposefully, or adapt to changes in the environment.

Acquire Knowledge

The process of learning or obtaining information, understanding, or skills through experience, study, or being taught.

Adapt

The process of adjusting or changing to become more suitable for a new environment or conditions.