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San Diego IRS Tax Attorneys

What power does a U.S. taxpayer have when they face the IRS? What is the burden of proof? in IRS tax audits and in U.S. Tax Court?? Here in United States we are used to the idea that we are innocent until proven guilty? and that the government must prove its case beyond a reasonable doubt.?? In your dealings with the IRS and in U.S. Tax Court, the burden of proof is not on the IRS in their case against you. The burden of proof is on the U.S. taxpayer.

Under U.S. tax law, your tax return is a representation of your financial affairs to the U.S. Government, and the information you have provided is legally considered to be a claim.? The legal presumption of accuracy lies with the Internal Revenue Service.? This means that the burden of proving that the determinations and findings of the IRS are inaccurate lies with the taxpayer.

How Do You Hold the IRS Accountable to U.S. Tax Laws and the Principles of Accounting?

The IRS is accountable to the U.S. Tax code, the laws of the United States and the generally accepted principles of accounting.? However, not every IRS revenue officer or auditor is an accountant, and agency representatives often struggle to understand basic accounting principles.? When your case involves sophisticated issues such as international business and transfer pricing, or other complex accounting scenarios, the IRS may simply not have the expertise or will to understand your case.

The experienced tax attorneys at Allen Barron are able to hold the IRS accountable and stand up for our clients before the IRS. It may be possible to shift the burden of proof back to the IRS through the use of credible evidence,? and the application of U.S. tax laws and generally accepted accounting principles.? Credible evidence has been defined in U.S. tax law to be ?the quality of evidence which, after critical analysis, the court would find sufficient upon which to base a decision on the issue if no contrary evidence were submitted.?

Once the attorneys at Allen Barron are able to provide substantive documentation and arguments under the law, we can shift the burden of proof back away from our client, and back onto the shoulders of the IRS. A common example from IRS audits is the challenging of deductions for business meals.?? Providing a receipt for the business meal is the first step, but it will usually not be enough to overcome an IRS challenge.

We advise our clients to add a note to the back of every business receipt noting those who were present and the purpose of the business expense. Sometimes even this isn?t enough.? The IRS often asserts that this isn?t evidence and that the testimony of the taxpayer is self-serving.?? Additional evidence in the form of an affidavit from other witnesses or additional documentation of supporting events, such as a new business contract, exceed the legal burden of credible evidence,? shifting the burden of proof back to the IRS.

You Should Never Contact or Work with the IRS on Your Own

There IRS burden of proof lies with the U.S. taxpayer. The experienced IRS tax attorneys at Allen Barron are able to protect you from the IRS through the attorney-client privilege.? We stand up to the IRS on behalf of our clients, holding the IRS to the letter of U.S. tax law and generally accepted accounting principles.? We educate IRS revenue officers on many complex transactions and accounting issues, and protect the interests of our clients.

If you have been contacted by the IRS for any reason, you should never reply directly to the IRS on your own. We invite you to contact us or call for a free and substantive consultation at 866-631-3470.? If you face an IRS audit, Notice of Deficiency or collection action, such as a wage garnishment or levy, our experienced attorneys will protect your interests and work to achieve the best possible outcome in your case.