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 56
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... Action ( s ) Under Section 6320 and / or 6330 ( notice of determination ) to petitioners with respect to a lien filed to collect petitioners ' unpaid tax liabilities for their 1986 , 1987 , 1988 , 1989 , 1994 , and 1995 tax years . In ...
... Action ( s ) Under Section 6320 and / or 6330 ( notice of determination ) to petitioners with respect to a lien filed to collect petitioners ' unpaid tax liabilities for their 1986 , 1987 , 1988 , 1989 , 1994 , and 1995 tax years . In ...
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... actions , and collection alter- natives . Sec . 6330 ( c ) ( 2 ) ( A ) . However , the taxpayer may chal- lenge the underlying tax liability only if the taxpayer did not receive a statutory notice of deficiency for the tax liability or ...
... actions , and collection alter- natives . Sec . 6330 ( c ) ( 2 ) ( A ) . However , the taxpayer may chal- lenge the underlying tax liability only if the taxpayer did not receive a statutory notice of deficiency for the tax liability or ...
Page 9
... action and a detailed description of the transaction in ques- tion . Id . sec . 9.02 ( 1 ) , 2007-1 C.B. at 131. Additionally , copies of all pertinent documents and an analysis of material facts must be included . Id . sec . 9.02 ( 2 ) ...
... action and a detailed description of the transaction in ques- tion . Id . sec . 9.02 ( 1 ) , 2007-1 C.B. at 131. Additionally , copies of all pertinent documents and an analysis of material facts must be included . Id . sec . 9.02 ( 2 ) ...
Page 12
... action ; ( 2 ) section 6103 has a specific exemption for IRS employees ; and ( 3 ) the information in the PLR is generic and does not tend to identify petitioner . Petitioner objects to respondent's motion and argues that the APA ...
... action ; ( 2 ) section 6103 has a specific exemption for IRS employees ; and ( 3 ) the information in the PLR is generic and does not tend to identify petitioner . Petitioner objects to respondent's motion and argues that the APA ...
Page 13
... action in this circumstance . See , e.g. , 5 U.S.C. sec . 703 ( 2006 ) ; Califano v . Sanders , 430 U.S. 99 ( 1977 ) . Section 6110 ( f ) ( 3 ) ( A ) limits this Court's determination to the Commissioner's deletion decisions . That ...
... action in this circumstance . See , e.g. , 5 U.S.C. sec . 703 ( 2006 ) ; Califano v . Sanders , 430 U.S. 99 ( 1977 ) . Section 6110 ( f ) ( 3 ) ( A ) limits this Court's determination to the Commissioner's deletion decisions . That ...
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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