The law › Title 26, Internal Revenue Code › Chapter 76

26 U.S.C. 7491: Burden of proof

Created in 1998 by the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105-206). Changed by 1 later law. 1 bill in this Congress would change it.

How it got hereLaws that created or changed it, newest first

1998Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999

1998Internal Revenue Service Restructuring and Reform Act of 1998created it

26 U.S.C. 7491Burden of proof

(a)Burden shifts where taxpayer produces credible evidence

(b)Use of statistical information on unrelated taxpayers

(c)Penaltiesadded to

This CongressBills that change it or would

S. 5441TAS Actreported by committee

past change
enacted this Congress
proposed

This Congress

S. 5441 TAS Act · reported by committee · would change (c)

How it got here

1998

Pub. L. 105–277 inserted concluding provisions. (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (a)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.