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For the following independent situations, list who (the IRS, the taxpayer, the party who initiates the case, or both sides) has the burden of proof in most civil tax cases:
a. The tax case involves a penalty.
b. The tax case involves a trust with net worth of $8.3 million.
c. The taxpayer has credible evidence, maintains records, and cooperates with reasonable IRS requests.
d. The IRS uses statistics to reconstruct an individual's income.
Novelty
The state or quality of being new, original, or unusual, often stimulating interest or attention.
Positive Reinforcement
A method in behavioral psychology where the probability of a behavior increasing is enhanced by rewarding a positive outcome immediately following that behavior.
Scapegoating
The practice of unfairly blaming unpopular students for all types of negative classroom outcomes and behaviors.
Positive Peer Pressure
Influence from peers that leads an individual to make healthy, beneficial decisions due to the positive examples or encouragement from others.
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