@Carl wrote:
That's rule #2 when dealing with the IRS on an audit.
1. You are guilty until proven innocent.
2. The burden of proof is on the accused, not the accuser.
3. If it's not in writing, then it did not occur.
See https://www.taxnotes.com/special-reports/practice-and-procedure/has-shift-burden-proof-really-helped...
