David J. Herzig (Valparaiso), Something from Nothing: Taxing Assets Accurately, 2011 Mich. St. L. Rev. 1057:

The analysis of this Article yields the following conclusions. First, the
courts need to apply a uniform standard of production and persuasion to tax
matters. With “vagueness, uncertainty or confusion as to the scope or extent
of the burden, we do not have a practical or just legal system. In order to
alleviate the tension between innocent taxpayers and noncompliant taxpayers,
a new initial determination must take place. The taxpayer, who then
meets this new initial burden, would benefit from application of a predictable
methodology from the aforementioned list. This new structure would
yield a higher compliance rate for this type of underreporting. Part II provides
a brief overview of the taxpayer requirements under current law. Part
III explores the foundation for the zero-basis rules and the best-guess rules,
reconciling the two ideologies through the explanation of the burden of
proof. Part IV sets out the new initial burden and alternatives for the court
or the Service to implement under a correctly applied burden of proof.