{"identifier":"/us/usc/t26/s7454","title":26,"num":"\u00a7\u202f7454.","heading":"Burden of proof in fraud, foundation man\u00adager, and transferee cases","text":"\u00a7\u202f7454.\nBurden of proof in fraud, foundation man\u00adager, and transferee cases\n(a)\nFraud\nIn any proceeding involving the issue whether the petitioner has been guilty of fraud with intent to evade tax, the burden of proof in respect of such issue shall be upon the Secretary.\n(b)\nFoundation managers\nIn any proceeding involving the issue whether a foundation manager (as defined in section 4946(b)) has \u201cknowingly\u201d participated in an act of self-dealing (within the meaning of section 4941), participated in an investment which jeopardizes the carrying out of exempt purposes (within the meaning of section 4944), or agreed to the making of a taxable expenditure (within the meaning of section 4945), or whether the trustee of a trust described in section 501(c)(21) has \u201cknowingly\u201d participated in an act of self-dealing (within the meaning of section 4951) or agreed to the making of a taxable expenditure (within the meaning of section 4952), or whether an organization manager (as defined in section 4955(f)(2)) has \u201cknowingly\u201d agreed to the making of a political expenditure (within the meaning of section 4955), or whether an organization manager (as defined in section 4912(d)(2)) has \u201cknowingly\u201d agreed to the making of disqualifying lobbying expenditures within the meaning of section 4912(b), or whether an organization manager (as defined in section 4958(f)(2)) has \u201cknowingly\u201d participated in an excess benefit transaction (as defined in section 4958(c)), the burden of proof in respect of such issue shall be upon the Secretary.\n(c)\nCross reference\nFor provisions relating to burden of proof as to transferee liability, see section 6902(a).","url":"https://projectusc.org/usc/t26/s7454.html","content":[{"t":"sec","id":"/us/usc/t26/s7454","children":[{"t":"num","text":"\u00a7\u202f7454."},{"t":"heading","text":"Burden of proof in fraud, foundation man\u00adager, and transferee cases"},{"t":"subsec","id":"/us/usc/t26/s7454/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Fraud"},{"t":"content","children":[{"t":"p","text":"In any proceeding involving the issue whether the petitioner has been guilty of fraud with intent to evade tax, the burden of proof in respect of such issue shall be upon the Secretary.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s7454/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Foundation managers"},{"t":"content","children":[{"t":"p","text":"In any proceeding involving the issue whether a foundation manager (as defined in section 4946(b)) has \u201cknowingly\u201d participated in an act of self-dealing (within the meaning of section 4941), participated in an investment which jeopardizes the carrying out of exempt purposes (within the meaning of section 4944), or agreed to the making of a taxable expenditure (within the meaning of section 4945), or whether the trustee of a trust described in section 501(c)(21) has \u201cknowingly\u201d participated in an act of self-dealing (within the meaning of section 4951) or agreed to the making of a taxable expenditure (within the meaning of section 4952), or whether an organization manager (as defined in section 4955(f)(2)) has \u201cknowingly\u201d agreed to the making of a political expenditure (within the meaning of section 4955), or whether an organization manager (as defined in section 4912(d)(2)) has \u201cknowingly\u201d agreed to the making of disqualifying lobbying expenditures within the meaning of section 4912(b), or whether an organization manager (as defined in section 4958(f)(2)) has \u201cknowingly\u201d participated in an excess benefit transaction (as defined in section 4958(c)), the burden of proof in respect of such issue shall be upon the Secretary.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s7454/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Cross reference"},{"t":"content","children":[{"t":"p","text":"For provisions relating to burden of proof as to transferee liability, see section 6902(a).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}