On Jan. 15, the United States Supreme Court issued its decision in E.M.D. Sales, Inc. v. Carrera, which clarified that employers need only prove that an employee is exempt from the Fair Labor ...

Last week, in a highly anticipated ruling, the U.S. Supreme Court issued its decision in EMD Sales Inc. v. Carrera, Case No. 23-217, concluding that a preponderance-of-the-evidence standard applies ...

On Jan. 15, 2025, the U.S. Supreme Court issued its unanimous opinion in E.M.D. Sales v. Carrera, holding that a preponderance-of-the-evidence standard rather than a heightened ...

Burden of proof defines who must prove a point in legal cases. It determines the level of evidence required to win a case. The state has the burden of proof in criminal cases. You may have heard about ...

Under IRC section 7491, in any court proceeding the IRS has the burden of proof with respect to any factual issue relevant to determining a taxpayer’s liability for any income, self-employment, gift, ...

Once before the court, the burden to prove over assessment remains with the taxpayer. The assessor’s value enjoys a rebuttable presumption of correctness. An assessor has no obligation to defend its ...