United States of America: The Burden of Proof in Tax Matters

United States of America in Gerard Meussen, ed., The Burden of Proof in Tax Law chapter 3.15 (Amsterdam, 2013)

Saint Louis U. Legal Studies Research Paper No. 2011-12

36 Pages Posted: 30 May 2011 Last revised: 23 Nov 2013

See all articles by Henry Ordower

Henry Ordower

Saint Louis University - School of Law

Date Written: 2013

Abstract

This United States report responds to a questionnaire that the general reporters prepared for the 2011 meeting of the European Association of Tax Law Professors in Uppsala, Sweden, June 3-5, 2011. The report describes and analyzes the U.S. law on burden of proof and burden of production in tax matters in the context of tax law procedure, including the settlement function of appeals and information reporting, uncertain tax positions (Form UTP) and foreign accounts of U.S. taxpayers. This report also addresses the interplay of burden of proof and the anti-abuse provisions, including the “economic substance” clarification in section 7701(o) and its related strict liability understatement penalty. A separate section of the report concerns itself with transfer pricing.

Keywords: burden of proof, burden of production, anti-abuse provisions, transfer pricing, appeals, information reporting

Suggested Citation

Ordower, Henry, United States of America: The Burden of Proof in Tax Matters (2013). United States of America in Gerard Meussen, ed., The Burden of Proof in Tax Law chapter 3.15 (Amsterdam, 2013); Saint Louis U. Legal Studies Research Paper No. 2011-12. Available at SSRN: https://ssrn.com/abstract=1852347 or http://dx.doi.org/10.2139/ssrn.1852347

Henry Ordower (Contact Author)

Saint Louis University - School of Law ( email )

100 N. Tucker Blvd.
St. Louis, MO 63101
United States

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