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Showing posts with label Burden of Persuasion. Show all posts
Showing posts with label Burden of Persuasion. Show all posts
Thursday, September 11, 2025

Do Mixed Questions of Fact and Law Have Component Facts and Law for § 7491(a) Purposes? (9/11/25)

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I address today what may seem to be a fairly mundane issue, but in some contexts might be important. Readers may already be familiar with § ...
Wednesday, April 17, 2024

Out-of-Time Deficiency Case Declaring NOD Invalid but with ASED Statute Still Open (4/17/24)

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In my Federal Tax Procedure book, I note that there may be some procedural foot-fault in the IRS issuance of a notice of deficiency (“NOD”),...
Monday, June 21, 2021

Supreme Court Opinion on Presumptions and Burden of Proof (6/21/21)

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Readers will recall that I have written on burden of proof, including its components, the burden of persuasion and the burden of production....
Monday, June 8, 2020

Publication in ABA Tax Lawyer Townsend Burden of Proof Article (6/8/20)

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The ABA Tax Lawyer publication has published my article:  John A. Townsend, Burden of Proof in Tax Cases: Valuation and Ranges—An Update , 7...
Wednesday, February 19, 2020

District Court Teaches Confusing Summary Judgment Lesson (2/19/20)

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In United States v. Feldman , 2020 U.S. Dist. LEXIS 24162 (E.D. Mich 2/12/20), CL here (and docket entries here ) in a collection suit, the...
Tuesday, January 21, 2020

Presumption of Correctness and Burden of Proof (Persuasion) (1/21/20; 12/28/22)

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As revised 12/28/22. As revised on 12/28/22, the blog below is too long and has some diversions.  I try to be helpful to readers by the foll...
Monday, December 9, 2019

Townsend Article on Burden of Proof and Valuation in Tax Cases (12/9/19)

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Caveat:  The ABA Tax Lawyer publication has published my article:  John A. Townsend,  Burden of Proof in Tax Cases: Valuation and Ranges—An ...
Saturday, January 19, 2019

Another Confluence of Legal Interpretation and Fact Finding (1/19/19)

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Earlier today I posted on a confluence of legal interpretation and fact finding:  Law Finding (The Chevron Framework) and Fact Finding in Tr...
Thursday, December 17, 2015

Good Discussion of the Burden of Proof When the Trier of Fact Bases Decision on a Preponderance of the Evidence (12/17/15)

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A case decided yesterday by the Fifth Circuit has a pretty good discussion on the effect of § 7491 's shift of the burden of proof when...
Tuesday, October 21, 2014

Thoughts on Estate of Elkins and Valuations (10/21/14)

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I write today on the Fifth Circuit's opinion in Estate of Elkins v. Commissioner , ___ F.3d ___, 2014 U.S. App. LEXIS 17882 (5th Cir. 20...