People in Tax

Practice Point

Burden of Proof in State Tax Cases: What Happens When the Legislature Changes It?

Understanding the burden of proof can make or break a state tax case. “The taxpayer failed to meet its burden of proof” is perhaps the most frequently written phrase in state tax opinions, particularly at the administrative level. Knowing the burden of proof and which party bears that burden for each element of a case is critical to effective trial preparation.

At Court

Pro Bono Matters

The Taxpayer Bill of Rights: A Primer and Thoughts on Things to Come

In 2015, Congress enacted the Taxpayer Bill of Rights (TBOR) in section 7803(a)(3) of the Internal Revenue Code to ensure that each and every taxpayer has fundamental rights in dealing with the Internal Revenue Service (IRS). The codification of these fundamental rights was an important accomplishment and reflects years of hard work and dedication by National Taxpayer Advocate Nina Olson.

Paths in Tax

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About ABA Tax Times

ABA Tax Times (ISSN 2381-5868) (formerly the NewsQuarterly) reports on developments pertaining to taxation, Tax Section news and meeting updates, and other information of professional interest to Tax Section members and other readers. Have a question or comment regarding a recent ABA Tax Times article? Send us your thoughts via e-mail to: taxweb@americanbar.org