Proposal to shift burden of proof. (comments submitted Oct 14, 1997 by Tax Executives Institute to U.S. Representative Bill Archer regarding the proposed burden shift from taxpayers to the IRS)
From: Tax Executive
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Date: 11/1/1997
The proposal to shift the burden of proof to the IRS in disputes between taxpayers and the IRS was the subject of Oct 14, 1997 Tax Executives Institute comments submitted to House Ways and Means Committee Chairman Bill Archer. Chairman Archer's support of shifting the burden of proof as part of taxpayer rights legislation is misguided. The procedural change would have the negative result of either an increase in intrusiveness in IRS administration or an ineffective IRS.
On October 14, 1997, ...
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