Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 100
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... tax year . On the Form 12153 , petitioner complained that the balance shown ... tax liabilities , showing an assessed balance of $ 4,992.70 , and stating that ... liability attached to the Form CP 504 sent to petitioner on July 3 , 2000 ...
... tax year . On the Form 12153 , petitioner complained that the balance shown ... tax liabilities , showing an assessed balance of $ 4,992.70 , and stating that ... liability attached to the Form CP 504 sent to petitioner on July 3 , 2000 ...
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... tax account against petitioner's 1992 tax liability , resulting in full payment of petitioner's 1992 liability.8 On December 3 , 2002 , petitioner filed a motion for leave to amend her petition to add taxable year 1999 to this ...
... tax account against petitioner's 1992 tax liability , resulting in full payment of petitioner's 1992 liability.8 On December 3 , 2002 , petitioner filed a motion for leave to amend her petition to add taxable year 1999 to this ...
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... tax year no longer existed , having been applied against petitioner's outstanding 1992 tax liabil- ity pursuant to ... liability , so that the Government's section 6402 ( a ) duty to " refund any balance to such person " would not ...
... tax year no longer existed , having been applied against petitioner's outstanding 1992 tax liabil- ity pursuant to ... liability , so that the Government's section 6402 ( a ) duty to " refund any balance to such person " would not ...
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United States. Tax Court. income tax account . On supplemental brief respondent states that he " intends to take no further collection action with respect to *** [ petitioner's ] 1992 tax liability " . Accordingly , respondent contends ...
United States. Tax Court. income tax account . On supplemental brief respondent states that he " intends to take no further collection action with respect to *** [ petitioner's ] 1992 tax liability " . Accordingly , respondent contends ...
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United States. Tax Court. deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability . " Sec . 6330 ( c ) ( 2 ) ( B ) . In Chocallo v . Commissioner , T.C. Memo . 2004-152 , the Commissioner ...
United States. Tax Court. deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability . " Sec . 6330 ( c ) ( 2 ) ( B ) . In Chocallo v . Commissioner , T.C. Memo . 2004-152 , the Commissioner ...
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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