Unless OP tells us exactly what he's really talking about, this thread is useless. Obviously he's got a beef with one or more members who probably tagged his main account or something like that, but he's going about this the wrong way.
What kind of accusation are you talking about, OP? Is it from a DT member, is it even from someone on this forum? You really have to give more details if you expect intelligent responses. But in general, anyone here can accuse anyone of anything. But unless the evidence is convincing, people won't pay any attention to it.
Is the burden on the accuser?
Yes, the burden is on the accuser. Again, I'd like to know why exactly you're asking this.