Reports of the United States Tax Court, 126. sējumsThe Court, 2006 |
No grāmatas satura
1.–5. rezultāts no 100.
4. lappuse
... Respondent's Motion for Partial Summary Judgment On October 17 , 2002 , respondent filed a motion for partial summary judgment with respect to the issue of whether peti- tioner was afforded the opportunity for an Appeals Office ...
... Respondent's Motion for Partial Summary Judgment On October 17 , 2002 , respondent filed a motion for partial summary judgment with respect to the issue of whether peti- tioner was afforded the opportunity for an Appeals Office ...
5. lappuse
... respondent applied petitioner's 1999 overpayment to offset her 1992 tax liability . Consequently , respondent no longer claims any amount to be due and owing from petitioner with respect to her 1992 income tax account . On supplemental ...
... respondent applied petitioner's 1999 overpayment to offset her 1992 tax liability . Consequently , respondent no longer claims any amount to be due and owing from petitioner with respect to her 1992 income tax account . On supplemental ...
6. lappuse
United States. Tax Court. income tax account . On supplemental brief respondent states that he " intends to take no further collection action with respect to *** [ petitioner's ] 1992 tax liability " . Accordingly , respondent contends ...
United States. Tax Court. income tax account . On supplemental brief respondent states that he " intends to take no further collection action with respect to *** [ petitioner's ] 1992 tax liability " . Accordingly , respondent contends ...
7. lappuse
... respondent does not concede that the proposed levy was improperly made , nor has respondent returned to petitioner the disputed amounts that have been applied to satisfy petitioner's 1992 account . These circumstances , however , do not ...
... respondent does not concede that the proposed levy was improperly made , nor has respondent returned to petitioner the disputed amounts that have been applied to satisfy petitioner's 1992 account . These circumstances , however , do not ...
8. lappuse
... respondent failed to assess the deficiency and mail her a timely notice and demand to pay ; alternatively , she contends that pursuant to section 6601 ( c ) she is not liable for interest accruals for the period from July 5 , 1997 ...
... respondent failed to assess the deficiency and mail her a timely notice and demand to pay ; alternatively , she contends that pursuant to section 6601 ( c ) she is not liable for interest accruals for the period from July 5 , 1997 ...
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9th Cir adjustments Admin administrative affd amended amount Anglo-Am Antarctica Appeals officer apply assessment Brand X capital loss Chevron claim closing agreement coal Commis Commissioner community property laws computation Congress conservation easement Court of Appeals December 31 deficiency notice Direct Tea Trading disputed regulations election entitled Fairfax County Federal income tax Federal tax foreign corporation GATT rate Grist Mill property gross income hearing Income Tax Regs income tax return Internal Revenue Code Internal Revenue Service interpretation issue jurisdiction Lee Ranch legislative history levy LIFO limited majority mark-to-market ment method of accounting Natl notice of determination ous payment 99.00 overpayment interest parties petition petitioner petitioner's Planegger Proced provides real property reasonable refund relevant text relief Rept request respondent respondent's Revenue Act rule Secretary section 233 sioner spouse Stat statute statutory Subsequent miscellane supply contracts supra T.C. Memo Tax Court tax lien taxpayer tion United Zapara