Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 51
Page 3
... Hearing , dated July 18 , 2000 , with respect to her 1992 tax year . On the Form 12153 , petitioner complained that the balance shown on respondent's Form CP 504 included erro- neous penalties and interest accruals . On January 9 , 2001 ...
... Hearing , dated July 18 , 2000 , with respect to her 1992 tax year . On the Form 12153 , petitioner complained that the balance shown on respondent's Form CP 504 included erro- neous penalties and interest accruals . On January 9 , 2001 ...
Page 4
... hearing as required by section 6330 . Respondent's Motion for Partial Summary Judgment On October 17 , 2002 , respondent filed a motion for partial summary judgment with respect to the issue of whether peti- tioner was afforded the ...
... hearing as required by section 6330 . Respondent's Motion for Partial Summary Judgment On October 17 , 2002 , respondent filed a motion for partial summary judgment with respect to the issue of whether peti- tioner was afforded the ...
Page 6
... hearing . " H. Conf . Rept . 105-599 , at 266 ( 1998 ) , 1998- 3 C.B. 747 , 1020. At the hearing , the Appeals officer is required to verify that " the requirements of any applicable law or administrative procedure have been met . " Sec ...
... hearing . " H. Conf . Rept . 105-599 , at 266 ( 1998 ) , 1998- 3 C.B. 747 , 1020. At the hearing , the Appeals officer is required to verify that " the requirements of any applicable law or administrative procedure have been met . " Sec ...
Page 12
... hearing nor in this court proceeding has petitioner expressly asserted any claim for interest abatement pursuant to sec . 6404. The gist of her claim is that respondent has erroneously or illegally assessed interest , by failing to make ...
... hearing nor in this court proceeding has petitioner expressly asserted any claim for interest abatement pursuant to sec . 6404. The gist of her claim is that respondent has erroneously or illegally assessed interest , by failing to make ...
Page 18
... hearing , petitioner contended that she was not lia- ble for any interest accruals between December 19 , 1997 , and July 3 , 2000. Majority op . p . 3. In her requests for a hearing , petitioner claimed that she did not owe the money ...
... hearing , petitioner contended that she was not lia- ble for any interest accruals between December 19 , 1997 , and July 3 , 2000. Majority op . p . 3. In her requests for a hearing , petitioner claimed that she did not owe the money ...
Contents
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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