The concept of burden of proof generally applies to lawsuits and the duty of one party in the lawsuit to prove a disputed assertion or charge. Burden of proof includes two additional concepts:
- "Burden of production" - the duty to include enough evidence to allow the facts to speak for themselves
- "Burden of persuasion" - the duty of the party to convince the fact-finder to view the facts in a way that favors that party.
In a civil case, the burden of proof is usually on the plaintiff and is usually "by a preponderance of evidence." That is, the jury is instructed to find for the party which, on the whole, has the stronger evidence, however slight.
In a criminal case, the plaintiff (the government) must prove "beyond a reasonable doubt." The jury must begin with the presumption of innocence, and it must be firmly convinced of the defendant's guilt.
In a case before the Tax Court, between the IRS and a taxpayer, the Court presumes that the IRS's determination is correct. This presumption shifts the burden of proof to the taxpayer to prove that the determination is in error. But the taxpayer can shift the burden of proof by introducing credible evidence with respect to the issue Sec. 7491(a)(1).
