No. I just do it for "preponderance of evidence" tactic.
The burden of proof is the imperative on a party in a trial to produce the evidence that will shift the conclusion away from the default position to one's own position.

Preponderance of Evidence. A standard of proof that must be met by a plaintiff if he or she is to win a civil action. In a civil case, the plaintiff has the burden of ...

Superiority in weight of an evidence that is more convincing (even if minimally) than the evidence presented by the other party. In civil cases, the jury is ...

Burden of Proof Vs. Preponderance of Evidence. Civil and criminal litigation use different standards for finding a defendant responsible for the charge. While both ...

Since the IRS are the ones not accepting the law in 12USC411 where is there Preponderance of Evidence. Milam v. U.S. is really starting to smell.