The Eighth Circuit then ruled that the Tax Court erred in summarily concluding that the outcome is the same regardless of who bears the burden
Once the consumer 'opts in' to use digital signatures, then the consumer bears the burden
of later trying to disprove a fraudulent electronic signature," Beecham said.
The Seventh Circuit flatly rejected this argument, holding that the taxpayer bears the burden
of proving its entitlement to the credit.
in connection with which the Trust bears the burden
of the legal fees and expenses.
14, the Tax Court held that, when a deficiency notice fails to describe the basis on which the Service relies to support its deficiency determination, and a new basis relied on by the IRS requires the presentation of evidence different from that necessary to resolve the issue contained in the notice, the IRS bears the burden
of proof for the new basis.
As a general rule, a taxpayer bears the burden
of proof with respect to the items reported on his tax return.
Typically, a taxpayer bears the burden
of establishing that the assessor has overassessed its property.