1. Examiners are responsible for determining the correct tax liability as prescribed by the Internal Revenue Code. It is imperative that examiners can identify the applicable law, correctly interpret its meaning in light of congressional intent, and, in a fair and impartial manner, correctly apply the law based on the facts and circumstances of the case.
  2. This chapter addresses five areas:
    1. Researching tax law, 7.2,
    2. Evaluating evidence, 7.3,
    3. Arriving at conclusions, 7.4,
    4. Proposing adjustments to taxpayers and/or representatives, 7.5,
    5. Shift in Burden of Proof, 7.6.