[19990309]RS20109_纳税人权利法案3:1998年税法第2部分:举证责任.pdf

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1、In criminal tax cases, the burden of proof has always been on the government. 1Tax Court Rule 142 provides that the burden of proof is on the taxpayer except as otherwise2provided by statute or determined by the court.Martinez, Tax Collection and Populist Rhetoric: Shifting the Burden of Proof in Ta

2、x3Cases, 39 HASTINGS L.J. 239, 249-254 (1988). Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20109March 9, 1999Taxpayer Bill of Rights 3: 1998 Tax Law Part 2: Burden of ProofMarie B. MorrisLegislative AttorneyAmerican Law Divisi

3、onSummaryThis is one of a series of reports designed to analyze taxpayer protection and rightsprovisions made by the Taxpayer Bill of Rights 3, enacted as Title III of the IRSRestructuring and Reform Act of 1998, P.L. 105-206. This report summarizes thecommon law justifications for placing the burde

4、n of proof on the taxpayer in noncriminaltax cases, mentions the possible reasons for shifting the burden of proof to thegovernment in the Taxpayer Bill of Rights 3, and discusses the possible impact of theprovision shifting the burden of proof to the government in cases where the taxpayer hasintrod

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