Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 35
Page 7
... would nevertheless conclude , for the reasons discussed supra , that we lack authority to consider this matter pursuant to sec . 6330 . a collection action that is subject to review in this ( 1 ) བ GREENE - THAPEDI v . COMMISSIONER 7.
... would nevertheless conclude , for the reasons discussed supra , that we lack authority to consider this matter pursuant to sec . 6330 . a collection action that is subject to review in this ( 1 ) བ GREENE - THAPEDI v . COMMISSIONER 7.
Page 10
... discussed infra , this situation changed in 1996 , with the enactment of sec . 6404 ( h ) ( as currently designated ) , by the Taxpayer Bill of Rights 2 , Pub . L. 104-168 , sec . 302 ( a ) , 110 Stat . 1457 ( 1996 ) . This Court has ...
... discussed infra , this situation changed in 1996 , with the enactment of sec . 6404 ( h ) ( as currently designated ) , by the Taxpayer Bill of Rights 2 , Pub . L. 104-168 , sec . 302 ( a ) , 110 Stat . 1457 ( 1996 ) . This Court has ...
Page 11
... discussed below , this conclusion is reinforced by the absence in section 6330 of the traditional statutory limitations on the allowance of refunds or credits of taxes . Section 6511 contains detailed limitations on the allowance of tax ...
... discussed below , this conclusion is reinforced by the absence in section 6330 of the traditional statutory limitations on the allowance of refunds or credits of taxes . Section 6511 contains detailed limitations on the allowance of tax ...
Page 13
... ministerial " acts , effective for interest accruing on deficiencies for taxable years beginning after July 30 , 1996 ) . For the reasons discussed , we shall dismiss this case ( 1 ) 13 GREENE - THAPEDI v . COMMISSIONER.
... ministerial " acts , effective for interest accruing on deficiencies for taxable years beginning after July 30 , 1996 ) . For the reasons discussed , we shall dismiss this case ( 1 ) 13 GREENE - THAPEDI v . COMMISSIONER.
Page 14
United States. Tax Court. For the reasons discussed , we shall dismiss this case as moot . An appropriate order of dismissal will be entered . Reviewed by the Court . GERBER , COHEN , WELLS , HALPERN , CHIECHI , LARO , GALE , HAINES ...
United States. Tax Court. For the reasons discussed , we shall dismiss this case as moot . An appropriate order of dismissal will be entered . Reviewed by the Court . GERBER , COHEN , WELLS , HALPERN , CHIECHI , LARO , GALE , HAINES ...
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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