在美国历史上，法院在处理税务案件时，对税收刑事案件，确定举证责任在税务机关；而对一般税收民事案件，法院认为存在这样一种不争的前提，即税务机关做出的税务处理或处罚决定是正确的，如果纳税人不服税务机关做出的税务处理或处罚决定，就必须出具税务机关的决定是错误的 In the history of the United States, when handling tax cases, the court determined that the burden of proof is on the tax authorities for tax criminal cases. For general tax-revenue civil cases, the courts consider that there is such an indisputable premise that the tax authorities make tax treatment or The punishment decision is correct. If the taxpayer refuses to accept the tax treatment or punishment decision made by the tax authority, it must be wrong to issue the tax authority’s decision