Then, people are told to 'petition' the 'Tax Court' if they disagree with the assessment. The 'Petitioner' becomes the 'Plaintiff' (complainer) and must prove a negative (I do not owe...). The 'Defendant' ['IRS'] need not appear or testify.

Instead, require the original claimant appear and verify the claim of debt. No first hand testimony and/or verification, no case.