APPLYING THE BURDEN OF PROOF RULES IN GENDER DISCRIMINATION CASES: THE CROATIAN EXPERIENCE

Tax Decision Making under the New Burden of Proof Rules

Journal of the American Taxation Association ◽

10.2308/jata.2004.26.2.23 ◽

2004 ◽

Vol 26 (2) ◽

pp. 23-42 ◽

Cited By ~ 4

Author(s):

Anne M. Magro ◽

Beth Stetson

Keyword(s):

Decision Making ◽

Burden Of Proof ◽

Internal Revenue Service ◽

Popular Press ◽

Tax System ◽

Internal Revenue ◽

Playing Field ◽

Proof Rules ◽

Tax Professionals

In the late 1990s, controversy over alleged Internal Revenue Service abuses and concern about the extent of the agency's power over taxpayers led to the passage of new rules governing relations between the IRS and taxpayers. An important element of this new set of rules was I.R.C. § 7491, which purported to shift the burden of proof in civil tax cases from the taxpayer to the IRS. Commentators generally agreed that the shift would have little effect on the outcome of cases, but the popular press touted the new provision as an important step to level the playing field between the parties. We conduct an experiment in which we manipulate the applicability of I.R.C. § 7491 and measure role in the tax system (taxpayer versus tax professional). As predicted, we find that taxpayers assess a higher likelihood of success in litigation when the anticipated burden of proof rests with the IRS than when the anticipated burden of proof rests with the taxpayer. Taxpayers who believe that the IRS bears the burden of proof also assess a higher likelihood of success than do tax professionals, regardless of the applicability of I.R.C. § 7491. This increased perceived likelihood of success in litigation translates to an increased willingness on the part of taxpayers to engage in an unsound tax-motivated transaction.

Download Full-text

METHODS OF PROOF AND EVIDENTIARY REQUIREMENTS IN DIVORCE CASES: AN ISLAMIC PERSPECTIVE

IIUM Law Journal ◽

10.31436/iiumlj.v16i2.52 ◽

2012 ◽

Vol 16 (2) ◽

Author(s):

Zulfakar Ramlee ◽

Normi Abdul Malek

Keyword(s):

Gender Discrimination ◽

Burden Of Proof ◽

Court Cases ◽

Current Technology ◽

Islamic Perspective ◽

The Subject ◽

The Law

The bulk of Shariah Court cases nowadays involve matters pertaining to the dissolution of marriage. The most common ones are ṭalāq, taʿlīq and fasakh. The reason as to why the Shariah Courts are crammed with these cases is not merely due to the increasing number of divorce cases but can also be attributed to the difficulty in proving them. Today, as lifestyles become more complicated, ṭalāq is no longer the same as ṭalāq, previously understood. The husband no longer pronounces it openly or orally. Current technology such as SMS and email has overshadowed the sanctity of ṭalāq. The situation becomes worse when the sender, that is the husband, denies it. To obtain dissolution of marriage via taʿlīq or fasakh, in most cases, has proved to be a nightmare. There are many causes that contribute to it; ranging from the complexity of the subject itself, the provisions of the law and how to apply them, misconception on the methods of proof, and the wrong imposition of burden of proof. Due to all these factors, it is simply concluded by one section of the society as ‘gender discrimination’ and sometimes the blame has been put on the Shariah Court itself. This paper intends to provide some suggestions and solutions to the problems mentioned above. It is hoped that the courts and those involved in legal suits would be ready to accept the wider concept of evidence without confining themselves merely to the requirements of two male witnesses.

Download Full-text