On the recordSeptember 11, 1997
the American Bar Association does not want it, former IRS commissioners do not want it, the current IRS commissioner does not want it, tax attorneys do not want it, IRS collection agents do not want it. All of these bureaucrats and special interest people do not want Congress to change the burden of proof in a civil tax case. Some surprise, Mr. Speaker. All of these bureaucrats and special interest people have one major thing in common: They all make big bucks off the backs of the American people. Beam me up. I must admit, the only people in America that support changing the burden of proof in a civil tax case are the American people, in record numbers, and it is very simple: They are taxed off, they are fed up, and they want Congress to right this major wrong. Congress was not elected to represent special interest bureaucrats and the IRS.
Source
govinfo.gov
