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 53
Page 75
... hearing " con- stituted a " determination " conferring jurisdiction under sec- tion 6330 ( d ) ( 1 ) ) ; Lunsford v . Commissioner , 117 T.C. 159 , 164 ( 2001 ) ( a written notice to proceed with the collection action constitutes a ...
... hearing " con- stituted a " determination " conferring jurisdiction under sec- tion 6330 ( d ) ( 1 ) ) ; Lunsford v . Commissioner , 117 T.C. 159 , 164 ( 2001 ) ( a written notice to proceed with the collection action constitutes a ...
Page 76
... hearing , from a governmental report , hearing , audit , or investigation , or from the news media , the Whistle- blower Office may award such sums as it considers appropriate 76 ( 70 ) 135 UNITED STATES TAX COURT REPORTS.
... hearing , from a governmental report , hearing , audit , or investigation , or from the news media , the Whistle- blower Office may award such sums as it considers appropriate 76 ( 70 ) 135 UNITED STATES TAX COURT REPORTS.
Page 114
... hearing was conducted by a settlement officer in the IRS Office of Appeals , and after the CDP hearing a team manager in that office issued to P a notice of determination upholding the NFTL . P filed with the Tax Court a timely appeal ...
... hearing was conducted by a settlement officer in the IRS Office of Appeals , and after the CDP hearing a team manager in that office issued to P a notice of determination upholding the NFTL . P filed with the Tax Court a timely appeal ...
Page 115
... hearing procedures 140 4 . The tax administration context of the CDP " officer or employee " 149 5. The ... hearing officer has " significant position authority " Conclusion 152 152 152 156 159 160 160 165 OPINION GUSTAFSON , Judge ...
... hearing procedures 140 4 . The tax administration context of the CDP " officer or employee " 149 5. The ... hearing officer has " significant position authority " Conclusion 152 152 152 156 159 160 160 165 OPINION GUSTAFSON , Judge ...
Page 116
... 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 Concerning Collection Action ( s ) Under Section 6320 and ...
... 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 Concerning Collection Action ( s ) Under Section 6320 and ...
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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