Model Jury - Section 10

CIVIL INSTRUCTIONS

__________

10. TAX REFUND ACTIONS

Preliminary Comment

   Taxpayers who sue for refunds are entitled to a jury trial. See 26 U.S.C. § 7422 and annotations. The situations giving rise to such suits are too diverse to provide model instructions for all cases. The general instructions found in chapter 5 can be applied to tax refund cases. Some modifications of those instructions may be necessary to fit a particular case.

   Tax refund cases often have narrow fact issues and lend themselves to verdicts by interrogatories to the jury.

   The model instructions offered in this section cover only a few issues specific to tax refund cases.

10.01   TAX REFUND ACTIONS--ELEMENTS AND BURDEN OF PROOF--CLAIMED REFUND

   [On plaintiff's ____________________ claim,] the plaintiff has the burden of proving each of the following by a preponderance of the evidence:

   1.   the plaintiff is entitled to a refund; and

   2.   the amount of the refund due to plaintiff.

[Add appropriate concluding paragraphs from Instructions 5.03, 5.04, or 5.05.]

10.02   TAX REFUND ACTIONS--ELEMENTS AND BURDEN OF PROOF--CLAIMED DEDUCTIONS

   [On plaintiff's ____________________ claim,] the plaintiff has the burden of proving each of the following by a preponderance of the evidence:

   1.   the plaintiff has a right to a deduction; and

   2.   the amount of the deduction.

[Add appropriate concluding paragraphs from Instructions 5.03, 5.04, or 5.05.]