What are some important factors to consider when choosing an organizational type?

In which of the following situations does the burden of proof in a tax matter NOT automatically shift to the IRS?

A. A court proceeding against an individual taxpayer involves a penalty or addition to tax B. A taxpayer who did not maintain records C. The IRS uses statistics to reconstruct an individual's income D. The IRS uses statistics to reconstruct an individual's income AND a court proceeding against an individual taxpayer involves a penalty or addition to tax E. The IRS uses statistics to reconstruct an individual's income, a court proceeding against an individual taxpayer involves a penalty or addition to tax, AND a taxpayer who did not maintain records

Planning values are used in bottom-up planning, but cannot be used in top-down planning

Indicate whether the statement is true or false.c