This question came back to me and I thought I would answer it to the list.
QUESTION: The Petitioner makes the claim. Therefore the burden of proof is on the Petitioner. The Respondent does not have to prove anything. How are you going to prove that their paperwork is
wrong?? You can't. Are you sure you want to Petition the Tax court?
ANSWER: Absolutely yes I do. The IRS produced a computer generated document claiming I owe money. The GAO (Government Accountability Office) tells me that those documents are untrustworthy, unreliable and has a security issue
therefore that gives me the right to challenge the documents. Now the burden of proof is shifted back to the IRS who wants to claim that my challenge is frivolous and that I have no problem in proving that.
YOU JUST CAN NOT GET BETTER THAN THIS, THE U.S. GOVERNMENT IS PROVIDING MY "BEST EVIDENCE"
Best Evidence rules rest
on three policies*.
1. The content of a writing, recording, or photograph is more detailed and difficult to describe.
2. Easy to produce.
3.The rule reduces opportunties for fraud and
distortion.
See Federal Rule of Evidence, Article X
*Learning EVIDENCE, from the FEDERAL RULES TO THE COURTROOM. SECOND EDTION, DEBORAH JONES MERRITT & RIC SIMMONS. ISBN: 978-0-314-27540-0
