Reports of the United States Tax Court, Volume 122United States Tax Court, 2004 |
From inside the book
Results 1-5 of 89
Page 1
... tax return for the taxable year 2000 reporting total tax of $ 2,831,360 and tax due of $ 196,006 . Ps failed to remit the latter amount with their tax return . R accepted Ps ' tax return as filed and assessed the tax reported therein ...
... tax return for the taxable year 2000 reporting total tax of $ 2,831,360 and tax due of $ 196,006 . Ps failed to remit the latter amount with their tax return . R accepted Ps ' tax return as filed and assessed the tax reported therein ...
Page 2
... tax return . Respondent accepted the tax return as filed and assessed the amount reported therein . Respondent did not audit petitioners ' tax return for 2000 and did not send petitioners a notice of deficiency for 2000 . On March 19 ...
... tax return . Respondent accepted the tax return as filed and assessed the amount reported therein . Respondent did not audit petitioners ' tax return for 2000 and did not send petitioners a notice of deficiency for 2000 . On March 19 ...
Page 3
United States. Tax Court. pay $ 2,636,723 of the tax liability , but , unfortunately , the value of the stock received plummeted before year - end 2000 and is now essentially worthless . Thus , the remaining tax ... return for 2000 that would ...
United States. Tax Court. pay $ 2,636,723 of the tax liability , but , unfortunately , the value of the stock received plummeted before year - end 2000 and is now essentially worthless . Thus , the remaining tax ... return for 2000 that would ...
Page 4
... tax return for 2000 which reflects that petitioners are due a refund of $ 519,087 . On October 28 , 2002 , petitioners filed with the Court a Petition for Lien or Levy Action Under Section 6320 and / or 6330.2 The sole issue raised in ...
... tax return for 2000 which reflects that petitioners are due a refund of $ 519,087 . On October 28 , 2002 , petitioners filed with the Court a Petition for Lien or Levy Action Under Section 6320 and / or 6330.2 The sole issue raised in ...
Page 6
... tax pre- viously reported due on a tax return . In any event , respondent's position in this case is articu- lated in his motion as follows : Respondent interprets section 6330 ( c ) ( 2 ) ( B ) to mean that a taxpayer can challenge ...
... tax pre- viously reported due on a tax return . In any event , respondent's position in this case is articu- lated in his motion as follows : Respondent interprets section 6330 ( c ) ( 2 ) ( B ) to mean that a taxpayer can challenge ...
Other editions - View all
Common terms and phrases
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