Burden of proof is the legal requirement to provide enough evidence to win a lawsuit. In civil cases, such as tax court, the burden is decided by the preponderance - the most - evidence. Except in cases of tax fraud, the burden of proof in a tax case generally is on the taxpayer.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). burden of proof. Retrieved September 23, 2026, from http://smartdefine.org/burden_of_proof/definitions/1149126 |
| Chicago | Barry Goldsmith. 2010. "burden of proof" http://smartdefine.org/burden_of_proof/definitions/1149126 (accessed September 23, 2026). |
| Harvard | Barry Goldsmith 2010, burden of proof, Smart Define, viewed 23 September, 2026, <http://smartdefine.org/burden_of_proof/definitions/1149126>. |
| MLA | Barry Goldsmith. "burden of proof" 21 October 2010. Web. 23 September 2026. <http://smartdefine.org/burden_of_proof/definitions/1149126> |