1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i17
  6. subjgrp 67
  7. § 301.7454-1

View all text of Subjgrp 67 [§ 301.7401-1 - § 301.7517-1]

§ 301.7454-1 - Burden of proof in fraud and transferee cases.

In any proceeding involving the issue whether the petitioner has been guilty of fraud with intent to evade tax, the burden of proof in respect of such issue shall be upon the Commissioner.

AUTHORITY: Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

CITE AS: 26 CFR 301.7454-1