QUESTION 62 Which of the following statements is correct? The IRS has the burden of proof in situations where the IRS has reconstructed a taxpayer's using statistics. The IRS has the burden of proof in situations where the taxpayer has complied with the IRS's substantiation and record-keeping requirements. The IRS has the burden of proof in situations where the IRS is assessing the taxpayer with a penalty. The IRS has the burden of proof in situations where the IRS is accusing the taxpayer of fraud with intent to evade taxes. All of the above statements are correct