Question: If a taxpayer objects to an assessment ( not an estimated assessment ) , the burden of proof is on _ _ _ _ _

If a taxpayer objects to an assessment (not an estimated assessment), the burden of proof is on_________________
a.
the taxpayer to show the assessment is incorrect.
b.
the taxpayer to show the assessment is correct.
c.
the SARS to show the assessment is correct.
d.
the SARS to show that the assessment is incorrect.

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