26 U.S.C. § 7454
§ 7454. Burden of proof in fraud, foundation manager, and transferee cases
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed March 23, 2018 by the Consolidated Appropriations Act, 2018.
Every change, newest first (9)
- March 23, 2018Consolidated Appropriations Act, 2018
- August 20, 1996Small Business Job Protection Act of 1996
- July 30, 1996Public Law 104-168
- December 22, 1987Omnibus Budget Reconciliation Act of 1987
- April 1, 1980Public Law 96-222
- February 10, 1978Public Law 95-227
- October 4, 1976Tax Reform Act of 1976
- December 30, 1969Tax Reform Act of 1969
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
In any proceeding involving the issue whether the petitioner has been guilty of fraud with intent to evade tax, the burden of proof in respect of such issue shall be upon the Secretary.
In any proceeding involving the issue whether a foundation manager (as defined in section 4946(b)) has “knowingly” participated in an act of self-dealing (within the meaning of section 4941), participated in an investment which jeopardizes the carrying out of exempt purposes (within the meaning of section 4944), or agreed to the making of a taxable expenditure (within the meaning of section 4945), or whether the trustee of a trust described in section 501(c)(21) has “knowingly” participated in an act of self-dealing (within the meaning of section 4951) or agreed to the making of a taxable expenditure (within the meaning of section 4952), or whether an organization manager (as defined in section 4955(f)(2)) has “knowingly” agreed to the making of a political expenditure (within the meaning of section 4955), or whether an organization manager (as defined in section 4912(d)(2)) has “knowingly” agreed to the making of disqualifying lobbying expenditures within the meaning of section 4912(b), or whether an organization manager (as defined in section 4958(f)(2)) has “knowingly” participated in an excess benefit transaction (as defined in section 4958(c)), the burden of proof in respect of such issue shall be upon the Secretary.
For provisions relating to burden of proof as to transferee liability, see section 6902(a).