26 CFR § 301.7454-1 - Burden of proof in fraud and transferee cases.

---
identifier: "/us/cfr/t26/s301.7454-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.7454-1 - Burden of proof in fraud and transferee cases."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.7454-1"
section_name: "Burden of proof in fraud and transferee cases."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 301.7454-1 Burden of proof in fraud and transferee cases.

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 Commissioner.