Final answer:
In both civil and criminal cases, the burden of proof is on the plaintiff or the prosecution, not the IRS.
Step-by-step explanation:
In both civil and criminal cases, the burden of proof is on the plaintiff or the prosecution, not the IRS.
In a civil case, the plaintiff must prove their case 'beyond a preponderance of the evidence,' meaning that the evidence presented weighs more in their favor than the defendant's.
In a criminal case, the prosecution must prove the defendant's guilt 'beyond a reasonable doubt,' leaving no doubt in the minds of the jury or the judge of the defendant's guilt.