Does the burden of disproving a deficiency determination on the taxpayer violate the Fifth Amendment?
MultiRegion, United States of America
The following excerpt is from McCoy v. C.I.R., 696 F.2d 1234 (9th Cir. 1982):
The imposition of the burden of disproving the Commissioner's deficiency determination on the taxpayer does not violate the due process guarantees of the Fifth Amendment. The constitutionality of the rules under which the Commissioner's determination is presumed to be correct has been consistently affirmed. Rockwell v. Commissioner, 512 F.2d 882, 887 (9th Cir.),
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