Judicial Interpretation’s司法解释的.pptVIP

Judicial Interpretations Chapter 5 What do We Need to Know About “Authorities” What they are Their source Where to find them How to use them Federal Court System The third primary source of tax law Federal Court System (Cont’d) Trial Courts U.S. Tax Court } U.S. District Court} 3. U.S. Court of Federal Claims Appellate Courts U.S. Courts of Appeals U.S. Court of Appeals for the Federal Circuit Federal Court System (cont’d) Final Appeal – all from the appeals courts U.S. Supreme Court Judicial Interpretations (cont’d) All litigation starts in one of the trial courts Each trial court has it’s own unique and defining attributes and characteristics Who decides in which trial court to litigate? Government or Taxpayer? Burden of Proof What is it? Who carries it? Burden of Proof (cont’d) The RRA’98 changed the burden of proof, but w/o significance. The government carries the burden if the petitioner (must meet all): Has presented credible evidence, Maintains records and substantiates items as required, and Cooperates with IRS’ reasonable requests for interviews, witnesses, info, documentations, etc. Burden of Proof - §7491 §7491 Burden shifts where taxpayer produces credible evidence-- ?????(1) General rule-- ????? If, in any court proceeding, a taxpayer introduces credible evidence with respect to any factual issue relevant to ascertaining the liability of the taxpayer for any tax imposed by subtitle A or B, the Secretary shall have the burden of proof with respect to such issue. Burden of Proof - §7491 (cont’d) (2) Limitations-- ?????Paragraph (1) shall apply with respect to an issue only if-- ??????????(A) the taxpayer has complied with the requirements under this title to substantiate any item; ??????????(B) the taxpayer has maintained all records required under this title and has cooperated with reasonable requests by the Secretary for witnesses, information, documents, meetings, and interviews; and ………. Burden of Proof -§7491 (cont’