What is the burden of proving the presumptively correct assessment to the taxpayer?
MultiRegion, United States of America
The following excerpt is from U.S. v. Stonehill, 702 F.2d 1288 (9th Cir. 1983):
Introduction of the presumptively correct assessment shifts the burden of proof to the taxpayer. United States v. Molitor, 337 F.2d 917, 922 (9th Cir.1964). If the taxpayer rebuts the presumption, it disappears. In a suit to collect tax on unreported income, the burden of proving the deficiency then reverts to the government. Herbert v. Commissioner, 377 F.2d 65, 69 (9th Cir.1967); 9 Mertens, Law of Federal Income Taxation Sec. 49.218 (1976).
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