Reports of the United States Tax Court, Volume 126The Court, 2006 - Government publications |
From inside the book
Results 1-5 of 80
Page 1
... collect P's 1992 income tax . She contended , among other things , that R had failed to make a timely assessment of ... collection review proceeding to determine an over- payment or to order a refund or credit of taxes . Held , further ...
... collect P's 1992 income tax . She contended , among other things , that R had failed to make a timely assessment of ... collection review proceeding to determine an over- payment or to order a refund or credit of taxes . Held , further ...
Page 2
... collection of the defi- ciency ( plus statutory interest ) until the decision of the Tax Court becomes final . Collection Action on 1992 Liability Respondent contends that on December 19 , 1997 , petition- er's 1992 deficiency was ...
... collection of the defi- ciency ( plus statutory interest ) until the decision of the Tax Court becomes final . Collection Action on 1992 Liability Respondent contends that on December 19 , 1997 , petition- er's 1992 deficiency was ...
Page 3
... collection action.6 Tax Court Petition On June 22 , 2001 , petitioner filed her petition in this Court . The petition disputed , among other things , interest and penalties with respect to her 1992 income tax liability attached to the ...
... collection action.6 Tax Court Petition On June 22 , 2001 , petitioner filed her petition in this Court . The petition disputed , among other things , interest and penalties with respect to her 1992 income tax liability attached to the ...
Page 4
... collection due process hearing in this case . " Petitioner's Motion To Add 1999 Taxable Year to This Proceeding Respondent's just - described motion for partial summary judgment indicated , among other things , that after the filing of ...
... collection due process hearing in this case . " Petitioner's Motion To Add 1999 Taxable Year to This Proceeding Respondent's just - described motion for partial summary judgment indicated , among other things , that after the filing of ...
Page 6
... collection action with respect to *** [ petitioner's ] 1992 tax liability " . Accordingly , respondent contends that ... collection action balances the need for efficient tax collection with the legiti- mate concern that any collection ...
... collection action with respect to *** [ petitioner's ] 1992 tax liability " . Accordingly , respondent contends that ... collection action balances the need for efficient tax collection with the legiti- mate concern that any collection ...
Contents
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371 | |
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Common terms and phrases
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