Treasury Regulations (26 C.F.R.)
26 CFR § 301.6902-1
Burden of proof.
Official textecfr.govlast amended
In proceedings before the Tax Court the burden of proof shall be upon the Commissioner 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.
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In this part (40 sections)
- 301.6751(b)-1 · (b)-1 Supervisory and higher level official approval…
- 301.6801-1 · Authority for establishment, alteration, and distribution.
- 301.6802-1 · Supply and distribution.
- 301.6803-1 · Accounting and safeguarding.
- 301.6804-1 · Attachment and cancellation.
- 301.6805-1 · Redemption of stamps.
- 301.6806-1 · Posting occupational tax stamps.
- 301.6851-1 · Termination of taxable year.
- 301.6852-1 · Termination assessments of tax in the case of flagrant…
- 301.6861-1 · Jeopardy assessments of income, estate, gift, and certain…
- 301.6862-1 · Jeopardy assessment of taxes other than income, estate,…
- 301.6863-1 · Stay of collection of jeopardy assessments; bond to stay…
- 301.6863-2 · Collection of jeopardy assessment; stay of sale of seized…
- 301.6867-1 · Presumptions where owner of large amount of cash is not…
- 301.6871(a)-1 · (a)-1 Immediate assessment of claims for income,…
- 301.6871(a)-2 · (a)-2 Collection of assessed taxes in bankruptcy and…
- 301.6871(b)-1 · (b)-1 Claims for income, estate, and gift taxes in…
- 301.6872-1 · Suspension of running of period of limitations on…
- 301.6873-1 · Unpaid claims in bankruptcy or receivership proceedings.
- 301.6901-1 · Procedure in the case of transferred assets.
- 301.6902-1 · Burden of proof.
- 301.6903-1 · Notice of fiduciary relationship.
- 301.6905-1 · Discharge of executor from personal liability for…
- 301.7001-1 · License to collect foreign items.
- 301.7101-1 · Form of bond and security required.
- 301.7102-1 · Single bond in lieu of multiple bonds.
- 301.7121-1 · Closing agreements.
- 301.7122-0 · Table of contents.
- 301.7122-1 · Compromises.
- 301.7207-1 · Fraudulent returns, statements, or other documents.
- 301.7209-1 · Unauthorized use or sale of stamps.
- 301.7214-1 · Offenses by officers and employees of the United States.
- 301.7216-0 · Table of contents.
- 301.7216-1 · Penalty for disclosure or use of tax return information.
- 301.7216-2 · Permissible disclosures or uses without consent of the…
- 301.7216-3 · Disclosure or use permitted only with the taxpayer's…
- 301.7231-1 · Failure to obtain license for collection of foreign items.
- 301.7269-1 · Failure to produce records.
- 301.7272-1 · Penalty for failure to register.
- 301.7304-1 · Penalty for fraudulently claiming drawback.