Resources Archive
July 25, 2019 - July 26, 2019
Fort Worth Chapter/TSCPA Tax Institute 2019... [ read ]
July 23, 2019
AXA Advisors Annual CPE Event... [ read ]
July 23, 2019
2019 Graduate Texas Trust School... [ read ]
July 18, 2019
Practice Management Group... [ read ]
July 17, 2019
Shifting the Burden of Proof to the IRS...
[ read ]
In a prior blog post, I discussed the burden of proof in a tax controversy and how in most situations, the taxpayer has the burden of proof. In this post, I will discuss how a taxpayer can shift the burden of proof to the IRS. While the result of most cases does not turn on which party has the burden of proof, it is my experience that the willingness of IRS counsel to discuss a reasonable settlement increases if the IRS has the burden of proof.
July 1, 2019
Happy 4th of July from Meadows Collier!...
Juner 25, 2019
Fort Worth Chapter/TXCPA Members CPE Day... [ read ]
June 20, 2019
11th Annual NYU Tax Controversy Forum... [ read ]
June 17, 2019
Intermediate Estate Planning and Probate Course by the TexasBarCLE... [ read ]
June 11, 2019
Burden of Proof in Tax Cases...
[ read ]
A search of the IRS website for "burden of proof" turns up the following statement: "The responsibility to prove entries, deductions, and statements made on your tax returns is known as the burden of proof. You must be able to prove (substantiate) certain elements of expenses to deduct them. Generally, taxpayers meet their burden of proof by having the information and receipts (where needed) for the expenses. You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Additional evidence is required for travel, entertainment, gifts, and auto expenses."
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