The Impact of Code Sec. 7491 Burden-Shifting in Tax Controversy Litigation

11 Pages Posted: 15 Nov 2015  

Megan L. Brackney

Kostelanetz & Fink, LLP

Date Written: August 1, 2007

Abstract

Internal Revenue Code ("IRC") § 7491 shifts the burden of proof from the taxpayers to the Internal Revenue Service where certain requirements are met. This article discusses those requirements, as well as the impact of IRC § 7491 in civil tax cases.

Suggested Citation

Brackney, Megan L., The Impact of Code Sec. 7491 Burden-Shifting in Tax Controversy Litigation (August 1, 2007). Journal of Tax Practice and Procedure, Vol. 9, No. 4, 2007. Available at SSRN: https://ssrn.com/abstract=2689190

Megan L. Brackney (Contact Author)

Kostelanetz & Fink, LLP ( email )

7 World Trade Center
34th Floor
New York, NY 10007
United States

HOME PAGE: http://www.kflaw.com

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