[19980615]97-1029A_拟议IRS重组法案中的纳税人保护：举证责任.pdf

Tax Court Rule 142 provides that the burden of proof is on the taxpayer except as otherwise1provided by statute or determined by the court.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS Web97-1029 AUpdated June 15, 1998Taxpayer Protections in the Proposed IRSRestructuring Act: Burden of ProofMarie B. MorrisLegislative AttorneyAmerican Law DivisionSummaryThe Internal Revenue Service Restructuring and Reform Act of 1997 (H.R.2676,105 Congress) contains a number of provisions designed to strengthen taxpayer rightsthin dealings with the Internal Revenue Service. The House passed its version of the billon November 5, 1997, and the Senate passed its version on May 7, 1998. This is one ofa series of CRS reports designed to discuss the taxpayer protection and rights provisionsin that bill. This report discusses the proposal to shift the burden of proof in courtproceedings relevant to ascertaining the income tax liability of a taxpayer. The provisioncan be found in section 301 of the House version and section 3001 of the Senate version.The Internal Revenue Service Restructuring and Reform Act of 1997, H.R. 2676(105 Congress), contains a