Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 6-10 of 100
Page 14
... Commissioner's offset authority can cause undesir- able consequences for taxpayers and the Court in collection review proceedings under sections 6320 and 6330 . The majority holds that petitioner properly invoked the Court's ...
... Commissioner's offset authority can cause undesir- able consequences for taxpayers and the Court in collection review proceedings under sections 6320 and 6330 . The majority holds that petitioner properly invoked the Court's ...
Page 16
... Commissioner , 92 T.C. 776 , 787 ( 1989 ) . Once a tax- payer invokes the jurisdiction of the Court , jurisdiction lies with the Court and remains unimpaired until the Court has decided the controversy . Naftel v . Commissioner , 85 ...
... Commissioner , 92 T.C. 776 , 787 ( 1989 ) . Once a tax- payer invokes the jurisdiction of the Court , jurisdiction lies with the Court and remains unimpaired until the Court has decided the controversy . Naftel v . Commissioner , 85 ...
Page 17
... Commissioner can unilater- ally deprive the Tax Court of jurisdiction after directing the taxpayer to the Tax Court by issuing the notice of determina- tion . See id . Respondent's statement that he will not proceed with collection is ...
... Commissioner can unilater- ally deprive the Tax Court of jurisdiction after directing the taxpayer to the Tax Court by issuing the notice of determina- tion . See id . Respondent's statement that he will not proceed with collection is ...
Page 18
... Commissioner , 120 T.C. 114 , 126 ( 2003 ) ( Washington I ) ( Halpern , J. , concurring ) . Thus , the compo- nents ... Commissioner can pro- ceed with collection . See also Washington I ; Katz v . Commis- sioner , 115 T.C. 329 ( 2000 ) ...
... Commissioner , 120 T.C. 114 , 126 ( 2003 ) ( Washington I ) ( Halpern , J. , concurring ) . Thus , the compo- nents ... Commissioner can pro- ceed with collection . See also Washington I ; Katz v . Commis- sioner , 115 T.C. 329 ( 2000 ) ...
Page 19
... Commissioner , 405 F.3d 949 , 952 ( 11th Cir . 2005 ) . Section 6511 and Overpayments in Section 6330 Cases The ... Commissioner , 116 T.C. 60 ( 2001 ) , Tedokon v . Commissioner , T.C. Memo . 2002-308 , and Deaton v . Commissioner ...
... Commissioner , 405 F.3d 949 , 952 ( 11th Cir . 2005 ) . Section 6511 and Overpayments in Section 6330 Cases The ... Commissioner , 116 T.C. 60 ( 2001 ) , Tedokon v . Commissioner , T.C. Memo . 2002-308 , and Deaton v . Commissioner ...
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9th Cir adjustments Admin administrative affd amended amount Anglo-Am Antarctica Appeals officer apply assessment Brand X capital loss Chevron claim closing agreement coal Commis Commissioner community property laws computation Congress conservation easement Court of Appeals December 31 deficiency notice Direct Tea Trading disputed regulations election entitled Fairfax County Federal income tax Federal tax foreign corporation GATT rate Grist Mill property gross income hearing Income Tax Regs income tax return Internal Revenue Code Internal Revenue Service interpretation issue jurisdiction Lee Ranch legislative history levy LIFO limited majority mark-to-market ment method of accounting Natl notice of determination ous payment 99.00 overpayment interest parties petition petitioner petitioner's Planegger Proced provides real property reasonable refund relevant text relief Rept request respondent respondent's Revenue Act rule Secretary section 233 sioner spouse Stat statute statutory Subsequent miscellane supply contracts supra T.C. Memo Tax Court tax lien taxpayer tion United Zapara