Reports of the United States Tax Court, 122. sējumsUnited States Tax Court, 2004 |
No grāmatas satura
1.–5. rezultāts no 100.
5. lappuse
... 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 of intent to levy , including notice of the administrative appeals ...
... 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 of intent to levy , including notice of the administrative appeals ...
6. lappuse
... 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 Notice for any tax period shown ...
... 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 Notice for any tax period shown ...
8. lappuse
... provides that such person may challenge the liability as part of the collection review procedure . In the present case , petitioners ' underlying tax liability consists of the amount that petitioners reported due on their tax return ...
... provides that such person may challenge the liability as part of the collection review procedure . In the present case , petitioners ' underlying tax liability consists of the amount that petitioners reported due on their tax return ...
9. lappuse
United States. Tax Court. have been drafted to clearly so provide . Simply put , the plain language of the statute as enacted , with an emphasis on whether there was an earlier opportunity to dispute the tax liability , provides a ...
United States. Tax Court. have been drafted to clearly so provide . Simply put , the plain language of the statute as enacted , with an emphasis on whether there was an earlier opportunity to dispute the tax liability , provides a ...
16. lappuse
... provides taxpayers with additional advance notification and appeal rights prior to levy *** . *** The appeal right in levy cases would enable taxpayers to litigate the same tax liability repeatedly *** . The provision would change the ...
... provides taxpayers with additional advance notification and appeal rights prior to levy *** . *** The appeal right in levy cases would enable taxpayers to litigate the same tax liability repeatedly *** . The provision would change the ...
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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