The revenue agency issued two tax audit acts against two individual clients based on undeclared income. The conditions of reversed burden of proof where applicable in this case. We advised the clients how to justify their high-end personal lifestyle and expenses based only on the declared income. There were mistakes in establishing the opening and closing balances for each of the tax periods through ignoring of amounts under bank accounts, individual’s declarations about bank interests, incorrect establishment of costs for utilities incorrect and unjustified expertise for determination of the market price of an apartment. We advised the client on the unjustified assumptions and completely wrong methodology regarding the real market price of the apartment concerned. Our tax team represented the clients in the administrative and court appeals of the two tax audit acts.