The problem with the presumption of correctness of assessments

Thus, in the absence of proof of any irregularities in the performance of official duties, an assessment will not be disturbed. The failure of the taxpayer to satisfactorily overcome the presumption of regularity and correctness of the assessment will justify a judicial upholding of an assessment notice (Cru Concepts Inc. v CIR, CTA Case 9389, Oct. 19, 2019).

The presumption of correctness of tax assessments (the Presumption) stands on the shoulders of two basic doctrines of law. The first is the lifeblood doctrine, which states that the government can neither exist nor endure without taxation, and that taxes are the lifeblood of the government, and their prompt and certain availability is an imperious need. The second is the doctrine of presumption of regularity in the performance of official duties which is necessary in order to aid the effective and unhampered administration of government functions.