I.R.C. § 6902(a) Burden Of Proof —
In
proceedings before the Tax Court the burden of proof shall be upon the
Secretary to show that a petitioner is liable as a transferee of property
of a taxpayer, but not to show that the taxpayer was liable for the tax.
I.R.C. § 6902(b) Evidence —
Upon
application to the Tax Court, a transferee of property of a taxpayer shall
be entitled, under rules prescribed by the Tax Court, to a preliminary
examination of books, papers, documents, correspondence, and other
evidence of the taxpayer or a preceding transferee of the taxpayer's
property, if the transferee making the application is a petitioner before
the Tax Court for the redetermination of his liability in respect of the
tax (including interest, additional amounts, and additions to the tax
provided by law) imposed upon the taxpayer. Upon such application, the Tax
Court may require by subpoena, ordered by the Tax Court or any division
thereof and signed by a judge, the production of all such books, papers,
documents, correspondence, and other evidence within the United States the
production of which, in the opinion of the Tax Court or division thereof,
is necessary to enable the transferee to ascertain the liability of the
taxpayer or preceding transferee and will not result in undue hardship to
the taxpayer or preceding transferee. Such examination shall be had at
such time and place as may be designated in the subpoena.
(Aug. 16, 1954, ch. 736, 68A Stat. 843; Oct. 4, 1976,
Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834.)
Background Notes
Amendments
1976--Subsec. (a). Pub. L. 94-455 struck out “or his delegate” after “Secretary”.
Cross References
Burden of proof in fraud cases, see section 7454 of this title.
Section Referred to in Other Sections
This section is referred to in sections 7454, 7465 of this title.