Revenue Executive Officer Practice Questions - Revenue Commissioners Executive Officer Assessment Exam

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Passage: In civil tax disputes in Ireland, the standard of proof is the balance of probabilities, which is the standard civil burden of proof. This differs from criminal tax cases, where the standard of proof is beyond a reasonable doubt. Under the Taxes Consolidation Act, the initial burden of proof in an appeal lies with the taxpayer, who must demonstrate that the Revenue assessment is incorrect. This is because tax liability is based on the taxpayer's own self-assessment and financial records, to which they have primary access. Based on the passage, why does the initial burden of proof rest on the taxpayer in civil tax appeals?

Because civil disputes require a higher standard of proof than criminal prosecutions. Because the taxpayer has primary access to the financial records that determine tax liability. Because Revenue is legally assumed to never make errors when issuing tax assessments. Because the balance of probabilities standard automatically favors the State in all cases.

Correct Answer:

Because the taxpayer has primary access to the financial records that determine tax liability.

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