Reports of the United States Tax Court, 122. sējumsUnited States Tax Court, 2004 |
No grāmatas satura
1.–5. rezultāts no 42.
6. lappuse
... Proced . & Admin . Regs . , provides in pertinent part : ( e ) Matters considered at CDP hearing- ( 1 ) In general . * * * The tax- payer also may raise challenges to the existence or amount of the tax liability specified on the CDP ...
... Proced . & Admin . Regs . , provides in pertinent part : ( e ) Matters considered at CDP hearing- ( 1 ) In general . * * * The tax- payer also may raise challenges to the existence or amount of the tax liability specified on the CDP ...
11. lappuse
... Proced . & Admin . Regs . , is dispositive of the issue in the instant case . The issue before us is whether section 6330 ( c ) ( 2 ) ( B ) permits a taxpayer to challenge in a lien and levy action in this Court the existence or amount ...
... Proced . & Admin . Regs . , is dispositive of the issue in the instant case . The issue before us is whether section 6330 ( c ) ( 2 ) ( B ) permits a taxpayer to challenge in a lien and levy action in this Court the existence or amount ...
12. lappuse
... Proced . & Admin . Regs . I suggest that the reason for the parties ' failure to cite that regulation is that the proper disposition of respondent's motion depends upon the Court's statutory construction of section 6330 ( c ) ( 2 ) ( B ) ...
... Proced . & Admin . Regs . I suggest that the reason for the parties ' failure to cite that regulation is that the proper disposition of respondent's motion depends upon the Court's statutory construction of section 6330 ( c ) ( 2 ) ( B ) ...
22. lappuse
... Proced . & Admin . Regs . Before proceeding , it is necessary to comment on the majority's disposition of section 301.6330-1 ( e ) , Proced . & Admin . Regs . , set forth in pertinent part on page 6 of the majority's opinion . Paragraph ...
... Proced . & Admin . Regs . Before proceeding , it is necessary to comment on the majority's disposition of section 301.6330-1 ( e ) , Proced . & Admin . Regs . , set forth in pertinent part on page 6 of the majority's opinion . Paragraph ...
23. lappuse
... Proced . & Admin . Regs . , is similar but relates to liens rather than levies . 3 Recently , by Chief Counsel Notice ( CC - 2002-043 ) , reprinted in Tax Notes Today , 2002 TNT 206-13 , attorneys working in the Office of Chief Counsel ...
... Proced . & Admin . Regs . , is similar but relates to liens rather than levies . 3 Recently , by Chief Counsel Notice ( CC - 2002-043 ) , reprinted in Tax Notes Today , 2002 TNT 206-13 , attorneys working in the Office of Chief Counsel ...
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abuse of discretion administrative costs affd allocable to medical amended amortization Appeals Office apply assessed bankruptcy basis carryback challenge Charles Schwab Corp claimed Commis Commissioner Commissioner's Congress corporation Court of Appeals customer accounts decision election entitled Federal income tax franchise tax Grigoraci Income Tax Regs income tax return intangible assets Interest Interest Internal Revenue Internal Revenue Code Internal Revenue Service issue judicial review jurisdiction legislative history levy loss deductions ment monthly service fees noncontract patient fees notice of deficiency notice of determination offer in compromise overpayment interest paid parties payment percentage method peti petition petitioner petitioner's expert procedures proceeding provides pursuant qualified offer refund relief from joint relief under section respect Respondent argues Rose's Rule sioner statutory summary judgment supra T.C. Memo Tax Court tax lien taxable taxpayer tion trial de novo underlying tax liability valuation Village West Wiwi