In the Context of Civil Tax Fraud, the Burden of Proof

question 73

True/False

In the context of civil tax fraud, the burden of proof is on the IRS to show by a "preponderance of the evidence" that the taxpayer had a specific intent to evade a tax.

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Definitions:

Net Gain

The positive difference between the sale price of an asset after deducting all costs associated with the sale and the original purchase price, reflecting a financial benefit.

Synergy Value

The additional value generated by combining two companies or assets, where the value of the whole is greater than the sum of the individual parts.

Incremental Benefit

The additional gain derived from a new action or decision, compared to the previous state, often used in cost-benefit analysis.