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When the IRS issues a Notice of Deficiency (aka 90-day letter), the Tax Court grants a presumption of correctness in the IRS's proposed adjustments. That
When the IRS issues a Notice of Deficiency (aka 90-day letter), the Tax Court grants a "presumption of correctness" in the IRS's proposed adjustments. That means the burden initially lies with the taxpayer to prove that the adjustments are incorrect. What standard is the minimum needed for the taxpayer to shift the burden of proof back to the IRS
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