burden of proof, burden of production, anti-abuse provisions, transfer pricing, appeals, information reporting
This United States report responds to a questionnaire that the general reporters prepared for the 2011 meeting of the European Association of Tax Law Professors in Uppsala, Sweden, June 3-5, 2011. The report describes and analyzes the U.S. law on burden of proof and burden of production in tax matters in the context of tax law procedure, including the settlement function of appeals and information reporting, uncertain tax positions (Form UTP) and foreign accounts of U.S. taxpayers. This report also addresses the interplay of burden of proof and the anti-abuse provisions, including the “economic substance” clarification in section 7701(o) and its related strict liability understatement penalty. A separate section of the report concerns itself with transfer pricing.
Ordower, Henry, United States of America: The Burden of Proof in Tax Matters (2013). United States of America in Gerard Meussen, ed., The Burden of Proof in Tax Law chapter 3.15 (Amsterdam, 2013); Saint Louis U. Legal Studies Research Paper No. 2011-12. Also available or http://dx.doi.org/10.2139/ssrn.1852347