Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 95
Page 1
... interest accruals in her 1992 balance due ; she sought a refund of certain amounts previously paid with respect to her 1992 account . After the petition was filed , P's 1992 balance due was eliminated by R's offset of P's 1999 ...
... interest accruals in her 1992 balance due ; she sought a refund of certain amounts previously paid with respect to her 1992 account . After the petition was filed , P's 1992 balance due was eliminated by R's offset of P's 1999 ...
Page 2
... interest would be assessed as pro- vided by law and that effective upon entry of the decision by the Court , petitioner waived the restrictions contained in sec- tion 6213 ( a ) prohibiting assessment and collection of the defi- ciency ...
... interest would be assessed as pro- vided by law and that effective upon entry of the decision by the Court , petitioner waived the restrictions contained in sec- tion 6213 ( a ) prohibiting assessment and collection of the defi- ciency ...
Page 3
... interest accruals . On January 9 , 2001 , respondent issued petitioner a Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing ( the Final Notice ) with respect to her 1992 income tax liabilities , showing an ...
... interest accruals . On January 9 , 2001 , respondent issued petitioner a Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing ( the Final Notice ) with respect to her 1992 income tax liabilities , showing an ...
Page 5
... interest on the ground that respondent had failed to make timely notice and demand for payment . Discussion This Court previously dismissed this case as to petitioner's taxable years 1991 and 1997 , leaving only 1992 at issue . Sometime ...
... interest on the ground that respondent had failed to make timely notice and demand for payment . Discussion This Court previously dismissed this case as to petitioner's taxable years 1991 and 1997 , leaving only 1992 at issue . Sometime ...
Page 7
... interest , and had agreed that there was no unpaid tax liability upon which a levy could be based . Accordingly , this Court dismissed the case as moot . The Court stated : " Our jurisdiction under sec- tion 6330 is generally limited to ...
... interest , and had agreed that there was no unpaid tax liability upon which a levy could be based . Accordingly , this Court dismissed the case as moot . The Court stated : " Our jurisdiction under sec- tion 6330 is generally limited to ...
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