IRS notices receive a “presumption of correctness” for a very good reason: without it, the IRS would lose every time. Here’s why: The rules of evidence require that testimony must be from personal, or “first-hand” knowledge. You as the petitioner are the only one involved in this procedure with the required first-hand knowledge. You are
Presumption of Correctness
Presumption of Correctness
Presumption of Correctness
IRS notices receive a “presumption of correctness” for a very good reason: without it, the IRS would lose every time. Here’s why: The rules of evidence require that testimony must be from personal, or “first-hand” knowledge. You as the petitioner are the only one involved in this procedure with the required first-hand knowledge. You are