[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7454-2]

[Page 541]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                          Judicial Proceedings
 
Sec. 301.7454-2  Burden of proof in foundation manager, etc. cases.

    (a) Foundation manager. In any proceeding involving the issue 
whether a foundation manager as defined in section 4946(b) has 
``knowingly'' participated in an act of self-dealing within the meaning 
of section 4941, participated in an investment which jeopardizes the 
carrying out of exempt purposes within the meaning of section 4944, or 
agreed to the making of a taxable expenditure within the meaning of 
section 4945 or whether an organization manager (as defined in section 
4958(f)(2)) has ``knowingly'' participated in an excess benefit 
transaction (as defined in section 4958(c)), the burden of proof in 
respect of such issue shall be upon the Commissioner.
    (b) Trustee of a black lung benefit trust. In any proceeding 
involving the issue whether a trustee of a trust described in section 
501(c)(21) has ``knowingly'' participated in an act of self-dealing 
within the meaning of section 4951 or agreed to the making of a taxable 
expenditure within the meaning of section 4952, the burden of proof in 
respect of such issue shall be upon the Commissioner.

[T.D. 7838, 47 FR 44253, Oct. 7, 1982, as amended by T.D. 8920, 66 FR 
2171, Jan. 10, 2001]