Burden of Proof - John R. Dundon II, Enrolled Agent
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Burden of Proof

Burden of Proof

The IRS as many of you are painfully aware is often looked upon as accusing first without due process requiring the tax payer to shoulder the burden of proof in regards to his or her innocence relevant to the Internal Revenue Code.  In other words there is no such concept as ‘innocent until proven guilty’ when it comes to IRS audits.  Systematically the IRS conducts correspondence exams routinely requiring tax payers to defend themselves.  That is how the United States Treasury rolls, deal with it. Shifting the burden of proof back onto the IRS is almost always an effective means of navigating through the process in route to a favorable resolution. How does one do that?

Under §6201(d) the taxpayer can shift the burden of proof to the IRS if he or she asserts a reasonable dispute with respect to the income reported on an information return like say for example a 1099-C Cancellation of Debt.

According to §7491(a) (1) the burden of proof is switched from the taxpayer’s responsibility to the IRS if the taxpayer submits
factual evidence contrary to the information return.