Deficient Statutory Notices and the Burdens of Proof: A Reply to Mr. Newton
8 Pages Posted: 10 Sep 2004
This article replies to an article written by Anthony Newton. (Tax Notes, May 14, 2001, p. 1139.) Mr. Newton argued that Shea v. Commissioner, 112 T.C. 183 (1999), will help alleviate the burden on taxpayers from uninformative notices of deficiency. This reply contends that although Shea may have reached a correct result in shifting the burden of proof to the IRS, it did so by muddying an important area of the law. In fact, by conflating two procedural rules to reach its decision, the Tax Court may have eliminated the possibility of sanction for some uninformative notices.
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