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 100
Page 11
... Appeals for the Fourth Circuit concluded that the character of the 10 acres never changed and held that the sale of the 10 acres qualified as a sale of the tax- payers ' principal residence . Id . at 748 . Courts have distinguished ...
... Appeals for the Fourth Circuit concluded that the character of the 10 acres never changed and held that the sale of the 10 acres qualified as a sale of the tax- payers ' principal residence . Id . at 748 . Courts have distinguished ...
Page 114
... Appeals , I.R.C. sec . 6320 ( b ) ( 3 ) , and which is to conclude with a " deter- mination by an appeals officer " , I.R.C. sec . 6330 ( c ) ( 3 ) . P's CDP hearing was conducted by a settlement officer in the IRS Office of Appeals ...
... Appeals , I.R.C. sec . 6320 ( b ) ( 3 ) , and which is to conclude with a " deter- mination by an appeals officer " , I.R.C. sec . 6330 ( c ) ( 3 ) . P's CDP hearing was conducted by a settlement officer in the IRS Office of Appeals ...
Page 115
... Appeals A. The legal basis for the Office of Appeals 127 129 E. Subsequent appointment of internal revenue personnel 133 134 134 B. A brief history of the Office of Appeals 135 C. " Appeals Officers " in the Office of Appeals 136 1. The ...
... Appeals A. The legal basis for the Office of Appeals 127 129 E. Subsequent appointment of internal revenue personnel 133 134 134 B. A brief history of the Office of Appeals 135 C. " Appeals Officers " in the Office of Appeals 136 1. The ...
Page 116
... Appeals conducted a collection due process ( CDP ) hearing pursuant to section 6330 ( c ) and a supplemental CDP hearing pursuant to a remand of this Court . The determination was reflected in an initial " Notice of Determination ...
... Appeals conducted a collection due process ( CDP ) hearing pursuant to section 6330 ( c ) and a supplemental CDP hearing pursuant to a remand of this Court . The determination was reflected in an initial " Notice of Determination ...
Page 117
... Appeals who conducted his CDP hearings and issued his notices of determination were not appointed by the Presi- dent or the Secretary of the Treasury . Those facts can be elaborated in somewhat more detail without any dispute , on the ...
... Appeals who conducted his CDP hearings and issued his notices of determination were not appointed by the Presi- dent or the Secretary of the Treasury . Those facts can be elaborated in somewhat more detail without any dispute , on the ...
Other editions - View all
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