Reports of the United States Tax Court, 122. sējumsUnited States Tax Court, 2004 |
No grāmatas satura
1.5. rezultāts no 94.
1. lappuse
... taxable year 2000 reporting total tax of $ 2,831,360 and tax due of $ 196,006 . Ps failed to remit the latter amount with their tax return . R accepted Ps ' tax return as filed and assessed the tax reported therein . Sec . 6201 ( a ) ...
... taxable year 2000 reporting total tax of $ 2,831,360 and tax due of $ 196,006 . Ps failed to remit the latter amount with their tax return . R accepted Ps ' tax return as filed and assessed the tax reported therein . Sec . 6201 ( a ) ...
2. lappuse
... taxable year 2000 on which they reported total tax of $ 2,831,360 , total payments of $ 2,636,723 , and tax due of $ 194,637 plus an estimated tax penalty of $ 1,369 , interest due on the unpaid balance of $ 9,704 , and a penalty for ...
... taxable year 2000 on which they reported total tax of $ 2,831,360 , total payments of $ 2,636,723 , and tax due of $ 194,637 plus an estimated tax penalty of $ 1,369 , interest due on the unpaid balance of $ 9,704 , and a penalty for ...
9. lappuse
... taxable year 2000 in any sense of the term . Although petitioners reported the tax liability that is the subject of respondent's proposed levy on their original tax return , they now contend ( and would like the opportunity to show ) ...
... taxable year 2000 in any sense of the term . Although petitioners reported the tax liability that is the subject of respondent's proposed levy on their original tax return , they now contend ( and would like the opportunity to show ) ...
11. lappuse
... taxable year 2000.1 Section 301.6330-1 ( e ) , Proced . & Admin . Regs . , quoted in full in the majority opinion , is an interpretative regulation that does nothing more than state a general proposition , to wit : A taxpayer may ...
... taxable year 2000.1 Section 301.6330-1 ( e ) , Proced . & Admin . Regs . , quoted in full in the majority opinion , is an interpretative regulation that does nothing more than state a general proposition , to wit : A taxpayer may ...
31. lappuse
... taxable year 2000.1 The foregoing result is the only proper result in the instant case because the follow- ing regulations , which bind respondent , require it : ( e ) Matters considered at CDP hearing- ( 1 ) In general . *** The tax ...
... taxable year 2000.1 The foregoing result is the only proper result in the instant case because the follow- ing regulations , which bind respondent , require it : ( e ) Matters considered at CDP hearing- ( 1 ) In general . *** The tax ...
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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