Section 8 Tax Cases

• Library: Administrative Law 2011

Burden of proof issues often involve the substance of the matters within an agency’s discretion or jurisdiction. Counsel’s first step should be an analysis of the statutes defining the agency and its jurisdiction, and any relevant agency procedural rules, to determine whether any specific provisions describe the burdens of persuasion or going forward with the evidence before that agency in a given type of case. These provisions may cover all or only a portion of the matters at issue in a particular type of...