May 21, 1998
Bills to restructure the I.R.S. that have passed the House and Senate would force the agency to shoulder the burden of proof in legal disputes with tax-exempt organizations that have less than $7-million in assets. Under current law, the service is presumed to be correct when it tangles over taxes in civil court with non-profit groups and other organizations; the burden is on tax-exempt groups to prove the I.R.S. wrong.
House and Senate negotiators must now work out a final version of the bill before sending it to President Clinton for his consideration.
