Reports of the United States Tax Court, Volume 135United States Tax Court, 2010 Kept up to date by a monthly publication called: United States. Tax Court. Reports. |
From inside the book
Results 1-5 of 37
Page 114
... lien ( NFTL ) . P timely requested a collection due process ( CDP ) hearing , which is to be " con- ducted by an officer or employee " of the IRS Office of Appeals , I.R.C. sec . 6320 ( b ) ( 3 ) , and which is to conclude with a ...
... lien ( NFTL ) . P timely requested a collection due process ( CDP ) hearing , which is to be " con- ducted by an officer or employee " of the IRS Office of Appeals , I.R.C. sec . 6320 ( b ) ( 3 ) , and which is to conclude with a ...
Page 116
... lien in order to collect Mr. Tucker's unpaid income taxes for the years 2000 , 2001 , and 2002 . That determination was made after the Office of Appeals conducted a collection due process ( CDP ) hearing pursuant to section 6330 ( c ) ...
... lien in order to collect Mr. Tucker's unpaid income taxes for the years 2000 , 2001 , and 2002 . That determination was made after the Office of Appeals conducted a collection due process ( CDP ) hearing pursuant to section 6330 ( c ) ...
Page 117
... Lien Filing and Your Right to a Hearing " , pursuant to section 6320 ( a ) ( 1 ) , advising him that the IRS had filed a notice of tax lien against him . Both notices reflected the income tax liabilities for 2000 , 2001 , and 2002 . CDP ...
... Lien Filing and Your Right to a Hearing " , pursuant to section 6320 ( a ) ( 1 ) , advising him that the IRS had filed a notice of tax lien against him . Both notices reflected the income tax liabilities for 2000 , 2001 , and 2002 . CDP ...
Page 118
... lien as to Mr. Tucker's income tax liabilities for 2000 , 2001 , and 2002. In response , Mr. Tucker timely filed a petition with this Court . Previous Tax Court proceedings , remand to the Office of Appeals , and supplemental notice of ...
... lien as to Mr. Tucker's income tax liabilities for 2000 , 2001 , and 2002. In response , Mr. Tucker timely filed a petition with this Court . Previous Tax Court proceedings , remand to the Office of Appeals , and supplemental notice of ...
Page 119
... lien as to Mr. Tucker's income tax liabilities for 2000 , 2001 , and 2002 . The hiring of the settlement officers and team manager Respondent concedes that , to date , no appeals officer , settlement officer , or team manager in the ...
... lien as to Mr. Tucker's income tax liabilities for 2000 , 2001 , and 2002 . The hiring of the settlement officers and team manager Respondent concedes that , to date , no appeals officer , settlement officer , or team manager in the ...
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Common terms and phrases
accuracy-related penalty addition to tax adjustment allowance Appeals officer apply Appointments Clause assessment Caer's estate carryback CDP hearing Chesapeake claim Commissioner Congress corporation Court of Appeals Dalton deduction Derivium determination emphasis added equitable tolling estate tax Federal income tax filed forward contract gross income IBM stock Income Tax Regs income tax return interest Internal Revenue Code Internal Revenue Service issue jurisdiction lake house lien loan loss ment notice of deficiency Ocean Pines Office of Appeals parties partner partnership item payment percent peti petition petitioner petitioner's principal residence provides purposes pursuant PVFCS refund regulations reported respect respondent's Rule schedule section 107 shares Stat statute street light assets supra T.C. Memo Tax Court tax imposed tax liability tax shown taxable taxpayer term Texasgulf tion tioner transaction transfer trust underpayment United Virgin Islands whistleblower windfall tax WISCO withholding credits