Does the burden of proving unreported income beyond a reasonable doubt apply in civil cases?

MultiRegion, United States of America

The following excerpt is from Zeeman v. United States, 395 F.2d 861 (2nd Cir. 1968):

5 United States v. Bender and Holland v. United States were criminal cases in which the government carried the burden of proving unreported income beyond a reasonable doubt.

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