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
Ans: B. A taxpayer who did not maintain records
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