AbstractWe present a formal, mathematical model of argument structure and evaluation, taking seriously the procedural and dialogical aspects of argumentation. The model applies proof standards to determine the acceptability of statements on an issue-by-issue basis. The model uses different types of premises (ordinary premises, assumptions and exceptions) and information about the dialectical status of statements (stated, questioned, accepted or rejected) to allow the burden of proof to be allocated to the proponent or the respondent, as appropriate, for each premise separately. Our approach allows the burden of proof for a premise to be assigned to a different party than the one who has the burden of proving the conclusion of the argument, ...