Lawyers: Shifting burden of proof to IRS could help issuers

Stanton, Michael
October 1997
Bond Buyer;10/22/97, Vol. 322 Issue 30257, p5
Trade Publication
Focuses on the US Internal Revenue Service (IRS) restructuring proposals in tax litigation introduced by House Ways and Means Committee chairman Bill Archer. Shift of the burden of proof in tax litigation from individual taxpayers to the IRS; Attempt to help municipal bond issuers negotiate more favorable terms when settling audits of their bond issues.


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