Reports of the United States Tax Court, Volume 122United States Tax Court, 2004 |
From inside the book
Results 1-5 of 61
Page 9
... relating to collection . Specifically , sec . 6311 ( d ) ( 3 ) ( A ) provides in relevant part that " a payment of internal revenue taxes *** by use of a credit card shall not be subject to section 161 of the Truth in Lending Act *** if ...
... relating to collection . Specifically , sec . 6311 ( d ) ( 3 ) ( A ) provides in relevant part that " a payment of internal revenue taxes *** by use of a credit card shall not be subject to section 161 of the Truth in Lending Act *** if ...
Page 14
... relating to the unpaid tax or the proposed levy , including- ( A ) challenges to the underlying tax liability as to existence and amount , ( B ) appropriate spousal defenses , ( C ) challenges to the appropriateness of collection ...
... relating to the unpaid tax or the proposed levy , including- ( A ) challenges to the underlying tax liability as to existence and amount , ( B ) appropriate spousal defenses , ( C ) challenges to the appropriateness of collection ...
Page 28
... relating to the underlying tax liability ” . Sec . 6311 ( d ) ( 3 ) ( B ) provides a similar rule with respect to pay- ments made by debit cards . Those provisions were added to the Internal Revenue Code by the Taxpayer Relief Act of ...
... relating to the underlying tax liability ” . Sec . 6311 ( d ) ( 3 ) ( B ) provides a similar rule with respect to pay- ments made by debit cards . Those provisions were added to the Internal Revenue Code by the Taxpayer Relief Act of ...
Page 39
... relating to the status , qualifica- tion , valuation , or classification of certain sec . 501 ( c ) ( 3 ) organizations , retirement plans , gifts , governmental obligations , and installment payments under sec . 6166. Secs . 7428 ...
... relating to the status , qualifica- tion , valuation , or classification of certain sec . 501 ( c ) ( 3 ) organizations , retirement plans , gifts , governmental obligations , and installment payments under sec . 6166. Secs . 7428 ...
Page 42
... relating to entitle- ment to relief under section 6015 ( f ) whether relief was raised as an affirmative defense in a deficiency proceeding , in a stand - alone proceeding where the Commissioner has issued a final determination denying ...
... relating to entitle- ment to relief under section 6015 ( f ) whether relief was raised as an affirmative defense in a deficiency proceeding , in a stand - alone proceeding where the Commissioner has issued a final determination denying ...
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abuse of discretion administrative costs affd allocable to medical amended amortization Appeals Office apply assessed bankruptcy basis carryback challenge Charles Schwab Corp claimed Commis Commissioner Commissioner's Congress corporation Court of Appeals customer accounts decision election entitled Federal income tax franchise tax Grigoraci Income Tax Regs income tax return intangible assets Interest Interest Internal Revenue Internal Revenue Code Internal Revenue Service issue judicial review jurisdiction legislative history levy loss deductions ment monthly service fees noncontract patient fees notice of deficiency notice of determination offer in compromise overpayment interest paid parties payment percentage method peti petition petitioner petitioner's expert procedures proceeding provides pursuant qualified offer refund relief from joint relief under section respect Respondent argues Rose's Rule sioner statutory summary judgment supra T.C. Memo Tax Court tax lien taxable taxpayer tion trial de novo underlying tax liability valuation Village West Wiwi