Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 100
Page 2
... petitioner's 1992 taxable year , this Court entered a stipu- lated decision that petitioner had a $ 10,195 deficiency in income tax due but owed no additions to tax or penalties . The parties stipulated that interest would be assessed ...
... petitioner's 1992 taxable year , this Court entered a stipu- lated decision that petitioner had a $ 10,195 deficiency in income tax due but owed no additions to tax or penalties . The parties stipulated that interest would be assessed ...
Page 3
... petitioner complained that the balance shown on respondent's Form CP 504 included erro- neous penalties and interest accruals . On January 9 , 2001 , respondent issued petitioner a Final Notice - Notice of Intent to Levy and Notice of ...
... petitioner complained that the balance shown on respondent's Form CP 504 included erro- neous penalties and interest accruals . On January 9 , 2001 , respondent issued petitioner a Final Notice - Notice of Intent to Levy and Notice of ...
Page 4
... petitioner was provided with a meaningful opportunity for a collection due process hearing in this case . " Petitioner's Motion To Add 1999 Taxable Year to This Proceeding Respondent's just - described motion for partial summary ...
... petitioner was provided with a meaningful opportunity for a collection due process hearing in this case . " Petitioner's Motion To Add 1999 Taxable Year to This Proceeding Respondent's just - described motion for partial summary ...
Page 5
... petitioner's outstanding 1992 tax liabil- ity pursuant to section 6402 ( a ) . By memorandum opinion and order entered December 11 , 2003 , the District Court denied the Government's motion to dismiss , on the ground that it could not ...
... petitioner's outstanding 1992 tax liabil- ity pursuant to section 6402 ( a ) . By memorandum opinion and order entered December 11 , 2003 , the District Court denied the Government's motion to dismiss , on the ground that it could not ...
Page 7
... petitioner's 1992 tax liability is moot . In the instant case , unlike in Chocallo , respondent does not concede that the proposed levy was improperly made , nor has respondent returned to petitioner the disputed amounts that have been ...
... petitioner's 1992 tax liability is moot . In the instant case , unlike in Chocallo , respondent does not concede that the proposed levy was improperly made , nor has respondent returned to petitioner the disputed amounts that have been ...
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