Reports of the United States Tax Court, 122. sējumsUnited States Tax Court, 2004 |
No grāmatas satura
1.–5. rezultāts no 64.
1. lappuse
... collection due process hearing under sec . 6330 , I.R.C. In a subsequent telephone conversation between Ps ' counsel and R's Appeals officer , Ps asserted that they had overstated the total tax on their original return for 2000 and ...
... collection due process hearing under sec . 6330 , I.R.C. In a subsequent telephone conversation between Ps ' counsel and R's Appeals officer , Ps asserted that they had overstated the total tax on their original return for 2000 and ...
2. lappuse
... Collection Due Process Hearing . Petitioners ' request for an administrative hearing stated in pertinent part : The taxpayer has a good track record of paying his taxes timely in appro- priate amounts , as evidenced by the 1997-1999 tax ...
... Collection Due Process Hearing . Petitioners ' request for an administrative hearing stated in pertinent part : The taxpayer has a good track record of paying his taxes timely in appro- priate amounts , as evidenced by the 1997-1999 tax ...
3. lappuse
... collection due process hearing only when a notice of deficiency was not provided to the last known address of the taxpayer , or where the taxpayer did not otherwise have an opportunity to dispute the tax . Since that is the case here ...
... collection due process hearing only when a notice of deficiency was not provided to the last known address of the taxpayer , or where the taxpayer did not otherwise have an opportunity to dispute the tax . Since that is the case here ...
4. lappuse
... collection review proceeding on the ground that the tax liabil- ity in question was " self - assessed " on petitioners ' original tax return pursuant to section 6201 ( a ) ( 1 ) . Petitioners filed an Objection to respondent's motion ...
... collection review proceeding on the ground that the tax liabil- ity in question was " self - assessed " on petitioners ' original tax return pursuant to section 6201 ( a ) ( 1 ) . Petitioners filed an Objection to respondent's motion ...
5. lappuse
... collect such tax by levy on the person's prop- erty . Section 6331 ( d ) provides that at least 30 days before enforcing collection by levy on the person's property , the Sec- retary is obliged to provide the person with a final notice ...
... collect such tax by levy on the person's prop- erty . Section 6331 ( d ) provides that at least 30 days before enforcing collection by levy on the person's property , the Sec- retary is obliged to provide the person with a final notice ...
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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