Questions (b) + Question (c) is asking for the “Evidence supporting the judge’s decision” which is asking: what are the actual facts to help the judge to form his opinion i.e. THE OBJECTIVE EVIDENCE aka. what the taxpayer actually did; NOT the legal principles etc.

| February 7, 2018

Questions (b) + Question (c) is asking for the “Evidence supporting the judge’s decision” which is asking: what are the actual facts to help the judge to form his opinion i.e. THE OBJECTIVE EVIDENCE aka. what the taxpayer actually did; NOT the legal principles etc. **Need to include the objective evidence that ended up shaping the judge’s decision **Your response should also involve reference and discussions relating to Part 4A general anti-avoidance provisions as p …

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