| (a) General rule. Pursuant to Tax Code, §111.0041,
the taxpayer must produce contemporaneous records and supporting documentation
appropriate to the tax or fee for the transactions in question to
substantiate and enable verification of the taxpayer's claim related
to the amount of tax, penalty, or interest to be assessed, collected,
or refunded.
(b) The AHS has the burden to prove by clear and convincing
evidence:
(1) liability for the additional penalty under Tax
Code, §111.061(b); and
(2) personal liability for fraudulent tax evasion under
Tax Code, §111.0611.
(c) The taxpayer has the burden to prove by clear and
convincing evidence that the taxpayer or a transaction qualifies for
an exemption or a deduction tantamount to an exemption.
(d) The AHS has the burden to prove by a preponderance
of the evidence that an exclusion from an exemption applies.
(e) In all other cases, the taxpayer has the burden
of proof by a preponderance of the evidence.
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