Taxpayer Protections in the Proposed IRS Restructuring Act: Burden of Proof

Publication Date: June 1998

Publisher: Library of Congress. Congressional Research Service

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Research Area: Banking and finance

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Abstract:

The Internal Revenue Service Restructuring and Reform Act of 1997 (H.R.2676, 105 Congress) contains a number of provisions designed to strengthen taxpayer rights in dealings with the Internal Revenue Service. The House passed its version of the bill on November 5, 1997, and the Senate passed its version on May 7, 1998. This is one of a series of CRS reports designed to discuss the taxpayer protection and rights provisions in that bill. This report discusses the proposal to shift the burden of proof in court proceedings relevant to ascertaining the income tax liability of a taxpayer. The provision can be found in section 301 of the House version and section 3001 of the Senate version.