Discusses the burden of proof issue on taxation in the United States. Explanation on the tax litigation process in the United States; Impact of the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 to tax litigation procedure; Purpose of the burden-of-proof provisions of the IRS Restructuring and Reform Act of 1998.
CITATION STYLE
Jackson, G. S. (1999). The Burden of Proof in Tax Controversies. CPA Journal, 49(10), 23. Retrieved from http://ezproxy.library.capella.edu/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=2405555&site=ehost-live&scope=site
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