This law would change it when it reached the tax court. In those cases where the taxpayer reached the tax court, the presumption would not be on the taxpayers to prove that they are innocent.
Bob Kerrey: “This law would change it when it reached the tax court. In those cases where the taxpayer reached the tax court, the…”
Editor's note · Context
Discussing changes to tax law regarding the burden of proof in tax court.
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