{"data":{"id":"us/26-cfr-301.7454-1","jurisdiction":"us","citation":"26 CFR 301.7454-1","heading":"-1 Burden of proof in fraud and transferee cases.","body":"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 Commissioner.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Judicial Proceedings"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"bb7c3a1d5074870fd11b1d09ecf3b59b4fa8fb2e7e5e0ae43e9e37d37e71c31d","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7452-1","next":"us/26-cfr-301.7454-2"},"notice":"GroundRules: Original legal text. Not legal advice."}