Question

The burden of proof is shifted to the IRS if the three-out-of-five-years rule under § 183 is met.

a. True
b. False

Answer 1

The burden of proof is not shifted to the IRS if the three-out-of-five-years rule under § 183 is met.

Step-by-step explanation:

The statement is false. The burden of proof is not shifted to the IRS if the three-out-of-five-years rule under § 183 is met.