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 1
... tax under sec . 6651 ( a ) ( 1 ) , I.R.C. , for failure to timely file their 2000 Federal income tax return . George J. Tomlinson , Jr. , for petitioners . Kris H. An and Jonathan H. Sloat , for respondent . OPINION MARVEL , Judge ...
... tax under sec . 6651 ( a ) ( 1 ) , I.R.C. , for failure to timely file their 2000 Federal income tax return . George J. Tomlinson , Jr. , for petitioners . Kris H. An and Jonathan H. Sloat , for respondent . OPINION MARVEL , Judge ...
Page 3
... Form 1040 , U.S. Indi- vidual Income Tax Return ( 2000 return ) . However , peti- tioners failed to file their 2000 return by the August 15 , 2001 , due date . On September 17 , 2001 , petitioners filed their 2000 return . On their 2000 ...
... Form 1040 , U.S. Indi- vidual Income Tax Return ( 2000 return ) . However , peti- tioners failed to file their 2000 return by the August 15 , 2001 , due date . On September 17 , 2001 , petitioners filed their 2000 return . On their 2000 ...
Page 14
... tax return is due to reasonable cause if the taxpayer exercised ordinary business care and prudence but nevertheless was unable to file the return within the prescribed time . See sec . 301.6651-1 ( c ) ( 1 ) , Proced . & Admin . Regs ...
... tax return is due to reasonable cause if the taxpayer exercised ordinary business care and prudence but nevertheless was unable to file the return within the prescribed time . See sec . 301.6651-1 ( c ) ( 1 ) , Proced . & Admin . Regs ...
Page 27
... tax under sec . 6651 ( a ) ( 1 ) , I.R.C. , for the late filing of their 2001 Federal income tax return . 4. Held , further , Ps are liable for the accuracy - related pen- alty pursuant to sec . 6662 , I.R.C. Brian G. Isaacson , for ...
... tax under sec . 6651 ( a ) ( 1 ) , I.R.C. , for the late filing of their 2001 Federal income tax return . 4. Held , further , Ps are liable for the accuracy - related pen- alty pursuant to sec . 6662 , I.R.C. Brian G. Isaacson , for ...
Page 31
... Form 1099 - DIV , Dividends and Distributions , nor included any IBM dividend income from the alleged divi- dends paid on the IBM stock on petitioners ' 2001 , 2002 , 2003 , or 2004 Federal income tax return . In a letter dated July 8 ...
... Form 1099 - DIV , Dividends and Distributions , nor included any IBM dividend income from the alleged divi- dends paid on the IBM stock on petitioners ' 2001 , 2002 , 2003 , or 2004 Federal income tax return . In a letter dated July 8 ...
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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