 | United States - 1976 - 424 pages
...paragraph (2). Notwithstanding the provisions of section 7421 (a), the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by a proceeding in the proper court. " (2) PREPARER MUST BRING SUIT IN DISTRICT COURT TO DETERMINE HIS LIABILITY FOR PENALTY. — If, within... | |
 | 1978 - 1156 pages
...(2). Notwithstanding the provisions of section 7421 (#•), the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by a proceeding in the proper court. (2) SUIT MUST BE BROUGHT TO DETERMINE LIABILITY FOR PEXALTY.—//, within 30 days after the day on... | |
 | United States. Tax Court - 1980 - 892 pages
...provisions of section 7421(a), the making of such assessment or the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by a proceeding in the proper court assessed and sue for a refund in District Court. See sec. 7422. If the notice was not properly mailed,... | |
 | United States. Tax Court - 1989 - 1196 pages
...provisions of section 7421(a), the making of such assessment or the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by • proceeding in the proper court. 'See sec. 6851 termination assessment procedures, and sec. 6861... | |
 | United States. Tax Court - 2001 - 380 pages
...7421(a), the beginning of a levy or proceeding during the time the suspension under this paragraph is in force may be enjoined by a proceeding in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction under this paragraph to enjoin any... | |
 | United States - 1939 - 780 pages
...Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. (2) CROSS REFERENCES. — For exceptions to the restrictions imposed by this subsection see — Subsection... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 pages
...provisions of section 7421(a), the making of such assessment or the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by a proceeding in the proper court, including the Tax Court, and a refund may be ordered by such court of any amount collected within the... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...Notwithstanding the provisions of section 1543 (a) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. (Feb. 26, 1926, c. 27, 5 308 (a), 44 Stat. 75.) For exceptions to the restrictions Imposed by this... | |
 | 1969 - 360 pages
...provisions of section 7421 (a), the making of such assessment or the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by a proceeding In the proper court. (b) Exceptions to restrictions on assessment — (1) Mathematical errors. If the taxpayer is notified... | |
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Court, until the decision of the Tax Court has become final. Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition is in force may be enjoined... 
