Final answer:
In most tax cases, the burden of proof is on the taxpayer to show that their tax return is accurate.
Step-by-step explanation:
In most tax cases, the burden of proof is on the taxpayer rather than the government. The Internal Revenue Code places the burden of proof on the taxpayer to show that their tax return is accurate. This means that if the government challenges the accuracy of the tax return and the taxpayer cannot provide sufficient evidence to support their position, the government's assessment will generally be upheld.