Reports of the United States Tax Court, 126. sējumsThe Court, 2006 |
No grāmatas satura
1.5. rezultāts no 100.
7. lappuse
... , we would nevertheless conclude , for the reasons discussed supra , that we lack authority to consider this matter pursuant to sec . 6330 . a collection action that is subject to review in this ( 1 ) བ GREENE - THAPEDI v . COMMISSIONER 7.
... , we would nevertheless conclude , for the reasons discussed supra , that we lack authority to consider this matter pursuant to sec . 6330 . a collection action that is subject to review in this ( 1 ) བ GREENE - THAPEDI v . COMMISSIONER 7.
8. lappuse
... supra , and Gerakios v . Commissioner , supra , there remain unresolved petitioner's claims for a refund . In her amended petition , petitioner contends that she is not liable for the 1992 deficiency and associated interest on the ...
... supra , and Gerakios v . Commissioner , supra , there remain unresolved petitioner's claims for a refund . In her amended petition , petitioner contends that she is not liable for the 1992 deficiency and associated interest on the ...
17. lappuse
... supra . Petitioner contends that she is entitled to a refund of her overpayment . Majority op . pp . 4 , 8. Respondent argues that he timely mailed the notice and demand , and therefore peti- tioner is not entitled to an overpayment ...
... supra . Petitioner contends that she is entitled to a refund of her overpayment . Majority op . pp . 4 , 8. Respondent argues that he timely mailed the notice and demand , and therefore peti- tioner is not entitled to an overpayment ...
18. lappuse
... supra at 129 ( Halpern , J. , concurring ) ; id . at 131 ( Beghe , J. , concur- ring ) . Accordingly , the section 6330 determination , and our review of the section 6330 determination , consists of more than merely whether or not a ...
... supra at 129 ( Halpern , J. , concurring ) ; id . at 131 ( Beghe , J. , concur- ring ) . Accordingly , the section 6330 determination , and our review of the section 6330 determination , consists of more than merely whether or not a ...
20. lappuse
... supra at 129 ( Halpern , J. , concurring ) . Accordingly , when a tax- payer challenges the amount of the underlying liability pursuant to section 6330 ( c ) ( 2 ) ( B ) , our review of the underly- ing tax liability may lead to the ...
... supra at 129 ( Halpern , J. , concurring ) . Accordingly , when a tax- payer challenges the amount of the underlying liability pursuant to section 6330 ( c ) ( 2 ) ( B ) , our review of the underly- ing tax liability may lead to the ...
Saturs
169 | |
205 | |
206 | |
215 | |
233 | |
237 | |
266 | |
281 | |
61 | |
62 | |
65 | |
66 | |
72 | |
84 | |
96 | |
108 | |
117 | |
155 | |
157 | |
162 | |
164 | |
167 | |
168 | |
299 | |
300 | |
309 | |
330 | |
332 | |
333 | |
337 | |
338 | |
341 | |
355 | |
360 | |
367 | |
371 | |
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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