Presumption of innocence
6. A person is considered innocent of committing a tax offense until their guilt is proven in the manner provided by federal law. A person being held accountable is not required to prove their innocence in committing a tax offense. The obligation to prove circumstances indicating the fact of a tax offense and the guilt of the individual in its commission lies with the tax authorities. Irreversible doubts regarding the guilt of an individual being held accountable are interpreted in favor of that individual1
1. An accused person is considered innocent until their guilt in committing a crime is proven in the manner provided by this Code and established by a court judgment that has become final.
2. A suspect or accused person is not required to prove their innocence. The burden of proving the charges and refuting arguments presented in defense of the suspect or accused lies with the prosecution.
3. All doubts regarding the guilt of the accused, which cannot be resolved in accordance with the procedures established by this Code, are to be interpreted in favor of the accused.
4. An indictment cannot be based on assumptions2