§ 7454 Burden of proof in fraud, foundation manager, and transferee cases
(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 ) has “knowingly” participated in an act of self-dealing (within the meaning of section ), participated in an investment which jeopardizes the carrying out of exempt purposes (within the meaning of section ), or agreed to the making of a taxable expenditure (within the meaning of section ), or whether the trustee of a trust described in section has “knowingly” participated in an act of self-dealing (within the meaning of section ) or agreed to the making of a taxable expenditure (within the meaning of section ), or whether an organization manager (as defined in section ) has “knowingly” agreed to the making of a political expenditure (within the meaning of section ), or whether an organization manager (as defined in section ) has “knowingly” agreed to the making of disqualifying lobbying expenditures within the meaning of section , or whether an organization manager (as defined in section ) has “knowingly” participated in an excess benefit transaction (as defined in section ), 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 .
(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 91–172, title I, § 101(j)(57), Dec. 30, 1969, 83 Stat. 532; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–227, § 4(d)(7), Feb. 10, 1978, 92 Stat. 23; Pub. L. 96–222, title I, § 108(b)(3)(B), Apr. 1, 1980, 94 Stat. 226; Pub. L. 100–203, title X, §§ 10712(c)(6), 10714(b), Dec. 22, 1987, 101 Stat. 1330–467, 1330–471; Pub. L. 104–168, title XIII, § 1311(c)(5), July 30, 1996, 110 Stat. 1478; Pub. L. 104–188, title I, § 1704(t)(43), Aug. 20, 1996, 110 Stat. 1889; Pub. L. 115–141, div. U, title IV, § 401(a)(329), Mar. 23, 2018, 132 Stat. 1200.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7454