Burden of Proof

Burden of Proof means:
the duty of a plaintiff, at the beginning of a tax trial, to make a prima facie showing of each fact necessary to establish the existence of a cause of action. In general, the burden of proof is on the taxpayer in a civil tax case and on the U.S. Internal Revenue Service in a criminal or fraud case.

In other words: The responsibility of the taxpayer to prove that his or her tax return is accurate, rather than the IRS having to provide convincing evidence that it is inaccurate. Although Congress has shifted the burden of proof to the IRS in certain tax disputes, don't throw away his or her records. The change will have no effect on the vast majority of taxpayers. The burden shifts only if a case gets to court – which happens very rarely – and then only if the taxpayer has complied with all record-keeping requirements and has cooperated with IRS requests for information. In almost all cases, then, the burden of proof remains on his or her shoulders.

U.S. and other Developed Countries International Tax Meaning

Obligation to persuade a court or other entity of the validity of a factual assertion.

See Taxation Office and Taxation Office.

Description and Definition of Burden of Proof

A legal doctrine that places the burden of proving an issue on one party or the other. In income tax law it is the responsibility of the taxpayer to prove that his or her tax return is accurate, rather than the IRS having to provide convincing evidence that it is inaccurate. In most cases the burden of proof remains on the taxpayer's shoulders.

Resources

See Also

Further Reading

• Burden of Proof in the West's Tax Law Dictionary
• Burden of Proof in “A Dictionary of Taxation”