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:

Everyday Activities

Routine actions and behaviors that individuals engage in on a daily basis, encompassing both mundane tasks and leisurely pursuits.

Disabilities

Physical or mental conditions that limit a person’s movements, senses, or activities, affecting their daily life and sometimes requiring special accommodations or interventions.

People First Philosophy

An approach that focuses on the individual and his or her abilities rather than limitations.

Handicapped

A term traditionally used to describe a person having a physical or mental condition that limits movements, senses, or activities, though “disabled” is now more commonly used to avoid offensive connotations.