The probationary limits in tax proceedings

Abstract

This article analyzes the controversy over evidence that can be admitted in instances that challenge acts issued by the Internal Revenue Service. Specifically, it examines if the taxpayer can, in such instances, provide records not required by the Internal Revenue Service upon auditing period, notwithstanding they were necessary to prove his tax situation upon this. To answer this question, in terms of the tax complaint process, it is suggested a new interpretation of the proof limit within the article 132 paragraph eleventh of the Tax Code.