Gregory Sobin v. State of Indiana (mem. dec.)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that, in a situation such as here, the taxpayer bears the burden of proof with regard to issues of reasonable cause
• holding that the IRS must produce \sufficient evidence indicating that it is appropriate to impose the * * * penalty\, but the IRS need not introduce evidence on exceptions to the penalty
• holding that taxpayers bear the burden of proof relating to reasonable cause
• noting that an honest and reasonable misunderstanding of fact or law weighs against imposing an accuracy-related penalty
• noting that an honest and reasonable misunderstanding of fact or law weighs against imposing an accuracy-related penalty
• explaining that once the Commissioner’s burden of production is met, taxpayers bear the burden of proof for application of the reasonable cause exception

Source: CourtListener parenthetical corpus (CC0).