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burden of proof |
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burden of proof
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| The court held for the taxpayers, stating that the IRS (which, according to the parties' stipulations, had the burden of proof under Sec. The bill created new penalties that could be applied to all taxpayers and changed the burden of proof from "knew" to "should have known," which is an impossibly high standard and does not conform to federal law. We don't put any burden of proof on the patient," he explains. |
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