Regarding the burden of proof in a civil tax proceeding, which of the following statements is correct regarding the shift of the burden of proof to the IRS under IRC §7491?

The burden of proof shifts to the IRS in all civil tax proceedings once the taxpayer files a petition with the Tax Court.

The burden of proof shifts to the IRS only if the taxpayer provides credible evidence and has a net worth of less than $10 million.

The burden of proof shifts to the IRS for any factual issue if the taxpayer introduces credible evidence, complies with substantiation requirements, and cooperates with reasonable requests for information.

The burden of proof shifts to the IRS for any factual issue if the taxpayer introduces credible evidence, maintains required records, and cooperates with reasonable requests for information.