Skip to main content
What is the definition of "Doubt as to Liability"?

What is the definition of "Doubt as to Liability"?

Doubt as to Liability occurs when the taxpayer feels they do not owe the debt. The taxpayer must include an explanation as to why they feel they do not owe all or part of the tax and supply any supporting documentation. The taxpayer must demonstrate by clear and convincing evidence that they would have prevailed in a contested case.