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The Impact of Code Sec. 7491 Burden-Shifting in Tax Controversy Litigation

By Megan L. Brackney
Journal of Tax Practice & Procedure
August - September 2007 Edition, Vol. 9 No. 4

Megan L. Brackney analyzes the impact of Code Sec. 7491 on tax controversy litigation.

As part of the IRS Restructuring and Reform Act of 1998,1 Congress enacted Sectlon 7491 of the Internal Revenue Code ("the Code"), which provides that where a taxpayer introduces cred­ible evidence with respect to any factual issue relevant to ascertaining the taxpayer's liability, and has com­ plied with various substantiation and record-keeping requirements, the burden of proof with respect to such issue shifts to the IRS. This article analyzes the impact of Code Sec. 7491 on tax practice so far. First, I will briefly outline the requirements of Code Sec. 7491. Second, I will discuss the judicial view as to when Code Sec. 7491 is even relevant. Finally, I will argue how, thus far, Code Sec. 7491 has had a negligible impact on the outcome in civil tax cases.

 

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Caroline Rule quoted in Bloomberg News

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Brian C. Wille quoted in Bloomberg News


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When Crime Doesn't Pay: The Tax Consequences of Criminal Conduct

By Megan L. Brackney
Journal of Taxation
November 2005 Edition

The oft-quoted maxim that"the power to tax is the power to de­stroy"' is keenly felt by those tax­payers convicted of committing financial crimes. Defendants preparing to plead guilty to such felonies are thinking predom­inantly about whether they are going to prison. They also may be considering how much restitution they are going to owe, whether they are going to lose their proper­ty through forfeiture, or whether they will have anything left after paying their legal fees.

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Circular 230: Legitimate Regulation or Unconstitutional Intrusion into the Attorney-Client Relationship?

By Megan L. Brackney
Journal of Tax Practice & Procedure
August - September 2005 Edition 

Megan Brackney discusses the new Circular 230, outlining First Amendment Free Speech concerns that have been raised and discussing the federal government’s previous attempts to regulate professional advice.

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BDO Seidman: Restricting the Tax-Practitioner Privilege in Tax Shelter Cases by Usman Mohammad

BDO Seidman: Restricting the Tax-Practitioner Privilege in Tax Shelter Cases

 

17 Journal of Taxation and Regulation of Financial Institutions 44 (Nov./Dec. 2003)

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The Changing Landscape of IRS Audits and Investigations

By Bryan C. Skarlatos
Journal of Tax Practice & Procedure
April - May 2003 Edition

Bryan Skarlatos looks at how the September 11. 2001. terrorist attacks have increased the level of attention to financial transactions. thereby leading government agents to find tax evasion schemes.

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Five Best and Five Worst Criminal Codes by Usman Mohammad

Five Best and Five Worst Criminal Codes 

 

95 Northwestern U. Law Rev. 1

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What and When Can a Taxpayer Recover From a Negligent Tax Advisor

By Robert S. Fink & Caroline Rule
Journal of Taxation
March 2000 Edition

The number of malpractice suits brought by taxpayer-clients against their tax preparers and advisers multiplied during the last decade. Along with the increase in such suits has arisen a complexity of decisions on two state-law issues

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Civil Forfeiture: 8th Amendment and Value of Forfeited Property

By Amy Walsh
Money Laundering Law Report
April 1995 Edition, Vol. 5 No. 9

The U.S. Court of Appeals for the Fourth Circuit recently issued a series of rulings that consider how to determine whether a particular forfeiture violates the Excessive Fines Clause of the Eighth Amendment. 

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