Reports of the United States Tax Court, Volume 126The Court, 2006 - Government publications |
From inside the book
Results 1-5 of 76
Page 2
... deficiency proceeding involving petitioner's 1992 taxable year , this Court entered a stipu- lated decision that petitioner had a $ 10,195 deficiency in income tax due but owed no additions to tax or penalties . The parties stipulated ...
... deficiency proceeding involving petitioner's 1992 taxable year , this Court entered a stipu- lated decision that petitioner had a $ 10,195 deficiency in income tax due but owed no additions to tax or penalties . The parties stipulated ...
Page 5
... deficiency and asso- ciated interest on the ground that respondent had failed to make timely notice and demand for payment . Discussion This Court previously dismissed this case as to petitioner's taxable years 1991 and 1997 , leaving ...
... deficiency and asso- ciated interest on the ground that respondent had failed to make timely notice and demand for payment . Discussion This Court previously dismissed this case as to petitioner's taxable years 1991 and 1997 , leaving ...
Page 6
... " for the proposed collec- tion action " . H. Conf . Rept . 105-599 , at 264 ( 1998 ) , 1998-3 C.B. 747 , 1018 . deficiency for such tax liability or did not otherwise have 6 ( 1 ) 126 UNITED STATES TAX COURT REPORTS.
... " for the proposed collec- tion action " . H. Conf . Rept . 105-599 , at 264 ( 1998 ) , 1998-3 C.B. 747 , 1018 . deficiency for such tax liability or did not otherwise have 6 ( 1 ) 126 UNITED STATES TAX COURT REPORTS.
Page 7
United States. Tax Court. deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability . " Sec . 6330 ( c ) ( 2 ) ( B ) . In Chocallo v . Commissioner , T.C. Memo . 2004-152 , the Commissioner ...
United States. Tax Court. deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability . " Sec . 6330 ( c ) ( 2 ) ( B ) . In Chocallo v . Commissioner , T.C. Memo . 2004-152 , the Commissioner ...
Page 8
... deficiency and associated interest on the ground that 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 ...
... deficiency and associated interest on the ground that 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 ...
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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