In most tax examinations, who bears the burden of proof for substantiating items on the return?

• A. The taxpayer generally bears the burden of proof to substantiate items claimed on the return; the IRS may bear the burden in certain statutory contexts or when the taxpayer fails to act.
• B. The IRS bears the burden of proof in all civil cases.
• C. The taxpayer never bears the burden.
• D. The court bears the burden.

Answer: (A)

The key idea is who must prove the items claimed on a tax return. In most tax examinations, the taxpayer must substantiate the items they report—income, deductions, and credits—by providing documentation such as receipts, records, and third‑party information. The IRS doesn’t automatically have to prove every item first; it’s the taxpayer’s responsibility to show that their numbers are correct.

There are exceptions: the burden can shift to the IRS in certain statutory contexts or if the taxpayer fails to provide the necessary substantiation or cooperates with the examination. In those cases, the government may have to prove the deficiency or liability rather than the taxpayer having to prove every item.

So the best answer reflects that the taxpayer generally bears the burden to substantiate items on the return, with possible shifts to the IRS under specific circumstances.