Tax Controversy Overburdened: A Critique of Heightened Standards of Proof
Tax controversy exhibits certain distinguishing features, one of which is the odd but persistent balance of power. Taxpayers come to the table or to the courtroom with superior access to the pertinent facts. The government, however, retains the singular advantage of having prescribed the rules of the game. ...
Access Exclusive Benefits
Members unlock unlimited content, networking opportunities, publications and more.
- Taxation Section