6. Examples of instances where the burden of proof is on the government, rather than on the taxpayer, include: a. when the IRS uses statistics to recreate income b. when the taxpayer introduces credible evidence c. when the liability is a penalty or addition to tax d. all of these are correct Companies conducting business in more than one state are subject to multistate taxation. In order to create uniformity and consistency in the measurement and determination of business and nonbusiness income, the following legislation was drafted: a. Uniform Division of Income for Tax Purposes b. Multilateral Income Agreement c. Income Treaty d. Multistate Accord The Tax Service that offers an extensive library of databases for state tax research reached through its S Materials tab is called: a. LexisNexis Academic b. Bloomberg BNA c. Westlaw Campus d. Checkpoint SALT ngage Learning Powered by Cognero