Reports of the United States Tax Court, 122. sējumsUnited States Tax Court, 2004 |
No grāmatas satura
1.–5. rezultāts no 90.
1. lappuse
... determination in which he determined that Ps were not entitled to challenge the amount of their tax liability in the administrative proceeding , citing sec . 6330 ( c ) ( 2 ) ( B ) , I.R.C. Ps filed with the Court a timely petition for ...
... determination in which he determined that Ps were not entitled to challenge the amount of their tax liability in the administrative proceeding , citing sec . 6330 ( c ) ( 2 ) ( B ) , I.R.C. Ps filed with the Court a timely petition for ...
3. lappuse
... Determination Concerning Collection Action ( s ) Under Section 6320 and / or 6330. The notice of determination , signed by Appeals Team Manager Debra M. Brush , stated in pertinent part : " The Taxpayer has indicated he would file ...
... Determination Concerning Collection Action ( s ) Under Section 6320 and / or 6330. The notice of determination , signed by Appeals Team Manager Debra M. Brush , stated in pertinent part : " The Taxpayer has indicated he would file ...
4. lappuse
... determination dated September 26 , 2002. Respondent argues that petitioners are barred from challenging the existence or amount of their underlying tax liability for 2000 in this collection review proceeding on the ground that the tax ...
... determination dated September 26 , 2002. Respondent argues that petitioners are barred from challenging the existence or amount of their underlying tax liability for 2000 in this collection review proceeding on the ground that the tax ...
5. lappuse
... determination . See Davis v . Commissioner , 115 T.C. 35 , 37 ( 2000 ) ; Goza v . Commissioner , 114 T.C. 176 , 179 ( 2000 ) . Section 6330 ( d ) provides for judicial review of the administrative determination in the Tax Court or a ...
... determination . See Davis v . Commissioner , 115 T.C. 35 , 37 ( 2000 ) ; Goza v . Commissioner , 114 T.C. 176 , 179 ( 2000 ) . Section 6330 ( d ) provides for judicial review of the administrative determination in the Tax Court or a ...
6. lappuse
... determination . By granting taxpayers a right to contest the existence or amount of an underlying tax liability , Con- gress was concerned with tax liabilities asserted by respondent , rather than those originally computed and reported ...
... determination . By granting taxpayers a right to contest the existence or amount of an underlying tax liability , Con- gress was concerned with tax liabilities asserted by respondent , rather than those originally computed and reported ...
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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