Neb. Admin. Code § 316-33-013 — Burden of Proof

013.01 The burden of proof in any proceeding shall be on the permitholder, petitioner, or claimant except for the following issues where the burden of proof is on the Tax Commissioner: 013.01A Whether the petitioner is guilty of fraud with attempt to evade tax. 013.01B Whether the petitioner is liable as the transferee of property of a taxpayer. The burden of proof on the issue of the transferor’s liability remains with the petitioner. 013.01C Whether the petitioner is liable for any increase in a proposed deficiency determination which is asserted after a notice of proposed deficiency determination was mailed and after a protest petition under section 77-2778, R.S.Supp., 2008 was filed. The burden of proof on issues relating to increases resulting from changes or corrections of federal taxable income reportable under Section 77-2775, R.S. Supp., 2008, remains with the petitioner if the Tax Commissioner had no notice of the federal change when the notice of proposed deficiency determination was mailed. 013.01D Whether the petitioner is liable for any penalty imposed under subsection (7) or (8) of section 77-2790, R.S. Supp., 2008. (Section 77-2781, R.R.S. 2009. January 30, 2010)