Tax litigation
The 10th Circuit Court of Appeals has upheld the three-strikes life sentence of a Utah man, convicted of carjacking a woman at knife-point. In a decision published Wednesday evening, the appellate court upheld the constitutionality of the three-strikes rule in the case of Thomas Ray Gurule. Gurule had argued that the federal three- strikes rule violates the U.S. Constitution by shifting the burden of proof to the defendant to show why a prior strike should not be counted.
...Shifting Burden of Proof. In contrast to the rare circumsta...
... a member of theconspiracy, Smith had the burden to prove withdrawal outside thestatute of limitati... Congress did not address the burden of proof for withdrawal in. 21 U. S. C. §846 or 18 U. S. C... The State is fore-closed from shifting the burden of proof to the defendantonly "when an ...
Administrative Securities Division Garnishment Notice Where the state Commissioner of Securities imposed penalties and issued a garnishment for respondents and a Missouri corporation, the trial court erred in shifting the burden of proof to the state to prove that service of process was received by the respondent and in refusing evidence from the state, and the court also failed to consider that the commissioner's final order, which found service of process to be legally sufficient, was presumed valid, so the judgment is reversed and remanded for further proceedings. Judgment is reversed. State v. Superior Manufacturing (MLW No. 64077/Case No. WD74370 - 9 pages) (Missouri Court of Appeals, Western District, Smart, J.) Appealed from circuit court, Cole County, Joyce, J. (Laura E. Elsbury...
The Fiscal Year (FY) 2006 National Defense Authorization Act employed an unprecedented strategy to combat the threatening problem of sexual assault in the military.3 Congress completely overhauled Article 120 of the Uniform Code of Military Justice (UCMJ),4 removing "without consent" as an element of rape and other sexual assaults and opting instead to make consent and mistake of fact as to consent affirmative defenses.5 As an added measure, Congress took the rare step of shifting the burden of proof to the accused to prove the existence of all affirmative defenses by a preponderance of the evidence.6 In a final, unprecedented step, Congress shifted the burden back to the government to disprove, beyond a reasonable doubt, the existence of a defense after the accused meets his burden on ...
The US Congress' Joint Committee on Taxation is drafting a legislation which recommends the shifting of the burden of proof to the government in tax litigation. The legislation appears to be adapted from a bill proposed by Rep James Traficant who was the chief proponent of the burden-shifting idea. It requires taxpayers to document their deductions and positions at the examination but would shift the burden of proof to the Internal Revenue Service if a case goes to court. However, it is limited to individuals whose net worth do not exceed $2 million.
The proposal to shift the burden of proof to the IRS in disputes between taxpayers and the IRS was the subject of Oct 14, 1997 Tax Executives Institute comments submitted to House Ways and Means Committee Chairman Bill Archer. Chairman Archer's support of shifting the burden of proof as part of taxpayer rights legislation is misguided. The procedural change would have the negative result of either an increase in intrusiveness in IRS administration or an ineffective IRS.
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