Sheldon Barr v. United States

Sheldon Barr appeals from a jury verdict before Judge Trager holding him liable for tax penalties under I.R.C. §§ 6700, 6701. In this published opinion we address appellant’s claim that the district court erroneously charged the jury that the government need prove such liability only by a preponderance of the evidence. Appellant argues that the clear and convincing evidence standard should have been applied.

The vast majority of courts that have addressed the issue have held that preponderance of the evidence is the appropriate standard of proof under Sections 6700 and 6701. See Mattingly v.…