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 85
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... pay the tax shown on the return . On September 30 , 1996 , respondent assessed petitioners ' income tax for their 1995 tax year after petitioners filed a Federal income tax return for that year but failed to pay the tax shown on the ...
... pay the tax shown on the return . On September 30 , 1996 , respondent assessed petitioners ' income tax for their 1995 tax year after petitioners filed a Federal income tax return for that year but failed to pay the tax shown on the ...
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... pay tax ( hereinafter referred to as a tax- payer ) written notice of the filing of a tax lien upon that taxpayer's property . The notice must inform the taxpayer of the right to request a hearing in the Commissioner's Appeals Office ...
... pay tax ( hereinafter referred to as a tax- payer ) written notice of the filing of a tax lien upon that taxpayer's property . The notice must inform the taxpayer of the right to request a hearing in the Commissioner's Appeals Office ...
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... payments pursuant to an installment agreement that was entered into on the basis of the waiver . Roberts v ... pay . See Liberty Baking Co. v . Heiner , 37 F.2d 703 , 704 ( 3d Cir . 1930 ) ( extending the period of limitations requires ...
... payments pursuant to an installment agreement that was entered into on the basis of the waiver . Roberts v ... pay . See Liberty Baking Co. v . Heiner , 37 F.2d 703 , 704 ( 3d Cir . 1930 ) ( extending the period of limitations requires ...
Page 6
... pay the tax shown on the returns . In years where a return is filed , a notice of defi- ciency is not necessary when the Commissioner assesses liability stated on a return but remaining unpaid . Sec . 6201 ( a ) . However , petitioners ...
... pay the tax shown on the returns . In years where a return is filed , a notice of defi- ciency is not necessary when the Commissioner assesses liability stated on a return but remaining unpaid . Sec . 6201 ( a ) . However , petitioners ...
Page 7
... Payments , and Other Specified Matters , or a transcript containing similar information . Nestor v . Commissioner , 118 T.C. 162 ( 2002 ) . There is no mention of a Form 4340 in the record . Moreover , the original assessment dates in ...
... Payments , and Other Specified Matters , or a transcript containing similar information . Nestor v . Commissioner , 118 T.C. 162 ( 2002 ) . There is no mention of a Form 4340 in the record . Moreover , the original assessment dates in ...
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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