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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
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