Reports of the United States Tax Court, Volume 134United 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 79
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... Form 900 , Tax Collection Waiver , con- taining a waiver extending the 10 - year period of limitations on collection ... Form 900 , P husband contends that he never signed the Form 900 and , therefore , the waiver is invalid as to both ...
... Form 900 , Tax Collection Waiver , con- taining a waiver extending the 10 - year period of limitations on collection ... Form 900 , P husband contends that he never signed the Form 900 and , therefore , the waiver is invalid as to both ...
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... Form 900. Held , further , because it is unclear from the record whether a notice of deficiency was sent to Ps for ... Form 900 , Tax Collection Waiver ; ( 3 ) if one spouse's sig- nature is insufficient to bind both such spouses on the ...
... Form 900. Held , further , because it is unclear from the record whether a notice of deficiency was sent to Ps for ... Form 900 , Tax Collection Waiver ; ( 3 ) if one spouse's sig- nature is insufficient to bind both such spouses on the ...
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... Form 900 containing a waiver until December 31 , 2010 , of the period of limitations on collection of peti- tioners ' tax due for petitioners ' 1985 , 1986 , 1987 , 1988 , and 1989 tax years . The Form 900 contains a signature pur ...
... Form 900 containing a waiver until December 31 , 2010 , of the period of limitations on collection of peti- tioners ' tax due for petitioners ' 1985 , 1986 , 1987 , 1988 , and 1989 tax years . The Form 900 contains a signature pur ...
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... Form 12153 , Request for a Collection Due Process or Equivalent Hearing . At the hearing , petitioners raised the issue of whether the 10 - year period of limitations on col- lection remained open and whether the Form 900 was valid ...
... Form 12153 , Request for a Collection Due Process or Equivalent Hearing . At the hearing , petitioners raised the issue of whether the 10 - year period of limitations on col- lection remained open and whether the Form 900 was valid ...
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... Form 900 is suffi- cient to bind petitioners to the waiver of the 10 - year period of limitations on collection 5 of their tax liabilities . Petitioners 4 Petitioners do not contend that the burden of proof should be shifted to ...
... Form 900 is suffi- cient to bind petitioners to the waiver of the 10 - year period of limitations on collection 5 of their tax liabilities . Petitioners 4 Petitioners do not contend that the burden of proof should be shifted to ...
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Common terms and phrases
amended appearance application bankruptcy Benjamin standards Brand X call option cash certification Chevron Code Commissioner condominium Congress contract cosmetic surgery deduction deposition determination directed at improving disease disorder DSM-IV-TR electronically stored information employees engineering exemption expenses facade easement fees filed foreign currency futures contracts Gender Identity Disorder gross income guaranty hormone therapy Income Tax Regs insurance policy Internal Revenue Internal Revenue Code interpretation interrogatories issue legislative history levy lien majority medical necessity ment motion notice paragraph party patient payment pension period of limitations person peti petition petitioner petitioner's provides psychiatric purposes pursuant reasonable relief from joint request res judicata respect respondent respondent's Rule section 213 sex reassignment surgery statute statutory stipulation summary judgment Summitt supra T.C. Memo Tax Court tax liability taxable taxpayer temporary regulations testimony tion tioner transfer transsexualism treat treatment trial UFTA United Vitro waiver