Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 72
Page
... Action Not Dispositive . — To make any appropriate order disposing of the motion . ( b ) Action Dispositive of Case . -To hear any motion and to sign the name of the Chief Judge on the necessary order or decision . ( 3 ) Motions in All ...
... Action Not Dispositive . — To make any appropriate order disposing of the motion . ( b ) Action Dispositive of Case . -To hear any motion and to sign the name of the Chief Judge on the necessary order or decision . ( 3 ) Motions in All ...
Page 1
... action should be taken , P's challenges to the pro- posed levy are moot . Held , further , this Court lacks jurisdic- tion in this collection review proceeding to determine an over- payment or to order a refund or credit of taxes . Held ...
... action should be taken , P's challenges to the pro- posed levy are moot . Held , further , this Court lacks jurisdic- tion in this collection review proceeding to determine an over- payment or to order a refund or credit of taxes . Held ...
Page 2
... Action on 1992 Liability Respondent contends that on December 19 , 1997 , petition- er's 1992 deficiency was assessed and petitioner was sent a notice of balance due ( including accrued interest ) of $ 14,514.53 . Petitioner disputes ...
... Action on 1992 Liability Respondent contends that on December 19 , 1997 , petition- er's 1992 deficiency was assessed and petitioner was sent a notice of balance due ( including accrued interest ) of $ 14,514.53 . Petitioner disputes ...
Page 3
... action.6 Tax Court Petition On June 22 , 2001 , petitioner filed her petition in this Court . The petition disputed , among other things , interest and penalties with respect to her 1992 income tax liability attached to the Form CP 504 ...
... action.6 Tax Court Petition On June 22 , 2001 , petitioner filed her petition in this Court . The petition disputed , among other things , interest and penalties with respect to her 1992 income tax liability attached to the Form CP 504 ...
Page 6
... action with respect to *** [ petitioner's ] 1992 tax liability " . Accordingly , respondent contends that this case ... action balances the need for efficient tax collection with the legiti- mate concern that any collection action be no ...
... action with respect to *** [ petitioner's ] 1992 tax liability " . Accordingly , respondent contends that this case ... action balances the need for efficient tax collection with the legiti- mate concern that any collection action be no ...
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Common terms and phrases
9th Cir adjustments Admin administrative affd amended amount Anglo-Am Antarctica Appeals officer apply assessment Brand X capital loss Chevron claim closing agreement coal Commis Commissioner community property laws computation Congress conservation easement Court of Appeals December 31 deficiency notice Direct Tea Trading disputed regulations election entitled Fairfax County Federal income tax Federal tax foreign corporation GATT rate Grist Mill property gross income hearing Income Tax Regs income tax return Internal Revenue Code Internal Revenue Service interpretation issue jurisdiction Lee Ranch legislative history levy LIFO limited majority mark-to-market ment method of accounting Natl notice of determination ous payment 99.00 overpayment interest parties petition petitioner petitioner's Planegger Proced provides real property reasonable refund relevant text relief Rept request respondent respondent's Revenue Act rule Secretary section 233 sioner spouse Stat statute statutory Subsequent miscellane supply contracts supra T.C. Memo Tax Court tax lien taxpayer tion United Zapara