(a) Fraud In any proceeding involving the issue whether the petitioner has been guilty of fraud with intent to evade tax, the burden of proof in respect of such issue shall be upon the Secretary.
(b) Foundation managers In any proceeding involving the issue whether a foundation manager (as defined in section 4946(b)) has “knowingly” participated in an act of self-dealing (within the meaning of section 4941), participated in an investment which jeopardizes the carrying out of exempt purposes (within the meaning of section 4944), or agreed to the making of a taxable expenditure (within the meaning of section 4945), or whether the trustee of a trust described in section 501(c)(21) has “knowingly” participated in an act of self-dealing (within the meaning of section 4951) or agreed to the making of a taxable expenditure (within the meaning of section 4952), or whether an organization manager (as defined in section 4955(f)(2)) has “knowingly” agreed to the making of a political expenditure (within the meaning of section 4955), or whether an organization manager (as defined in section 4912(d)(2)) has “knowingly” agreed to the making of disqualifying lobbying expenditures within the meaning of section 4912(b), or whether an organization manager (as defined in section 4958(f)(2)) has “knowingly” participated in an excess benefit transaction (as defined in section 4958(c)), the burden of proof in respect of such issue shall be upon the Secretary.
(c) Cross reference For provisions relating to burden of proof as to transferee liability, see section 6902(a).
Cited in 689 Tax Court opinions, 75 orders, and 32 briefs.
Current through Pub. L. 119-102 (2026-07-12).
← Back to Internal Revenue Code
This is a Docket.tax digital transcription provided for reference only and may lag the very latest amendments — always confirm against the official U.S. Code linked above. Docket.tax is an independent tool, not affiliated with, endorsed by, or operated by the Office of the Law Revision Counsel or the U.S. Tax Court.