Burden of Proof

“The pertinent issue in this appeal as I see it the question of the taxpayer's burden of proof in tax cases. The party with the obligation of persuasion-what Wigmore termed the risk of non-persuasion-is said to bear the burden of proof. The effect of non-persuasion on a party with the burden of proof is that the particular issue at stake in the litigation will be decided against the party. Generally, the taxpayer has the burden of proof in any tax controversy. The tax payer must demonstrate that the commissioner's assessment is incorrect. The taxpayer has a significantly higher burden. The taxpayer must prove the assessment is incorrect. This position enjoys statutory backing courtesy of section 56(1) of the TPA which provides that in any proceedings under this Part, the burden shall be on the taxpayer to prove that a tax decision is incorrect. As if to underscore the import of the above provision, the legislature deployed the word “shall" in the said section meaning that the provision is couched in peremptory terms.”