1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Judicial Proceedings
  6. Topic - Civil Actions by the United States
  7. 26 CFR § 301.7454-1
26 CFR § 301.7454-1
Burden of proof in fraud and transferee cases
June 25, 2020
CFR

In any proceeding involving the issue whether the petitioner has been guilty of fraud with intent to evade tax, the burden of proof in respect of such issue shall be upon the Commissioner.

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§ 301.7406-1 Disposition of judgments and moneys recovered
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§ 301.7409-1 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations

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