Burden of proof: alleged taxpayer must establish liability to pay tax in assessment and appellate proceedings. The burden of proof as to liability to pay tax or any other amount lies on the person alleged to be liable in proceedings under the assessment provision ... Summary
Burden of proof: alleged taxpayer must establish liability to pay tax in assessment and appellate proceedings.
The burden of proof as to liability to pay tax or any other amount lies on the person alleged to be liable in proceedings under the assessment provision and before the Appellate Tribunal, without affecting the burden of proof in criminal prosecutions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 1
Join Channel
TaxTMI 
