Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_7491
Timestamp: 2020-07-04 15:11:38
Document Index: 581689436

Matched Legal Cases: ['§ 7491', '§ 7491', '§ 7491', '§ 7491', '§ 7491', '§ 7491', '§ 7491', '§ 7491', '§ 7491', '§ 7491']

Internal Revenue Code, § 7491. Burden Of Proof
I.R.C. § 7491(a) Burden Shifts Where Taxpayer Produces Credible Evidence. --
I.R.C. § 7491(a)(1) General Rule. -- —
I.R.C. § 7491(a)(2) Limitations. -- —
Paragraph (1) shall apply with respect to an issue only if--
I.R.C. § 7491(a)(2)(A) —
I.R.C. § 7491(a)(2)(B) —
I.R.C. § 7491(a)(2)(C) —
I.R.C. § 7491(a)(3) Coordination. -- —
I.R.C. § 7491(b) Use Of Statistical Information On Unrelated Taxpayers. -- —
I.R.C. § 7491(c) Penalties. -- —
(Added Pub. L. 105-34, title III, Sec. 3001(a), Aug. 5, 1997, 111 Stat 788; as amended by Pub. L. 105-277, title IV, Sec. 4002(b), Oct. 21, 1998, 112 Stat 2681.)
1998 - Subsec. (a)(2). Pub. L. 105-277, Sec. 4002(b), amended par. (2) by adding the flush sentence at the end.
Amendment by Sec. 4002(b) of Pub. L. 105-277 effective as if included in the provisions of the IRS Restructuring and Reform Act of 1998 to which it relates.
Section 3001(c) of Pub. L. 105-206 provided that:
“(1) In general. -- The amendments made by this section shall apply to court proceedings arising in connection with examinations commencing after the date of the enactment of this Act [enacted: July 22, 1998].
“(2) Taxable periods or events after date of enactment. -- In any case in which there is no examination, such amendments shall apply to court proceedings arising in connection with taxable periods or events beginning or occurring after such date of enactment.”