I can guarantee any taxpayer that has gone through an audit, whether as an individual or a business entity, “was feelin ‘bout half past dead” at some point through the process. As goes the audit process, the traveler in The Band’s song, The Weight, kept being asked for more and more as he went further along in his journey through Nazareth (Pennsylvania, home to C.F. Martin & Company, maker of the world renowned Martin guitar.)
When facing an audit, in almost all circumstances the taxpayer bears the burden of proof . This means the taxpayer bears the weight of proving by clear and convincing evidence, the validity of items represented on the tax return as filed. Whether a deduction or a day spent outside of the jurisdiction, the taxpayer must be “clear” and “convince” the taxing authorities.