Reports of the United States Tax Court, 122. sējumsUnited States Tax Court, 2004 |
No grāmatas satura
1.–5. rezultāts no 100.
. lappuse
... amount of the defi- ciency placed in dispute ( within the meaning of section 7463 ) nor the amount of any claimed overpayment exceeds $ 50,000 ; and ( d ) any proceeding under section 6320 or 6330 ; and ( 2 ) to sign the name of the ...
... amount of the defi- ciency placed in dispute ( within the meaning of section 7463 ) nor the amount of any claimed overpayment exceeds $ 50,000 ; and ( d ) any proceeding under section 6320 or 6330 ; and ( 2 ) to sign the name of the ...
1. lappuse
... amount with their tax return . R accepted Ps ' tax return as filed and assessed the tax reported therein . Sec . 6201 ( a ) ( 1 ) , I.R.C. R issued to Ps a final notice of intent to levy , and Ps filed with R a request for a collection ...
... amount with their tax return . R accepted Ps ' tax return as filed and assessed the tax reported therein . Sec . 6201 ( a ) ( 1 ) , I.R.C. R issued to Ps a final notice of intent to levy , and Ps filed with R a request for a collection ...
2. lappuse
... amount due of $ 213,495 . Petitioners failed to remit the amount due with their tax return . Respondent accepted the tax return as filed and assessed the amount reported therein . Respondent did not audit petitioners ' tax return for ...
... amount due of $ 213,495 . Petitioners failed to remit the amount due with their tax return . Respondent accepted the tax return as filed and assessed the amount reported therein . Respondent did not audit petitioners ' tax return for ...
5. lappuse
... amount of their underlying tax liability in this proceeding . Consequently , we shall deny respondent's motion . Section 6331 ( a ) provides that if any person liable to pay any tax neglects or refuses to pay such tax within 10 days ...
... amount of their underlying tax liability in this proceeding . Consequently , we shall deny respondent's motion . Section 6331 ( a ) provides that if any person liable to pay any tax neglects or refuses to pay such tax within 10 days ...
6. lappuse
... amount of the underlying tax liability for any tax period if the person did not receive any statutory notice of defi- ciency for such tax liability or did not otherwise have an opportunity to dispute such tax liability . Respondent has ...
... amount of the underlying tax liability for any tax period if the person did not receive any statutory notice of defi- ciency for such tax liability or did not otherwise have an opportunity to dispute such tax liability . Respondent has ...
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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