Reports of the United States Tax Court, Volume 126The Court, 2006 - Government publications |
From inside the book
Results 1-5 of 100
Page 2
... determination to proceed with a proposed levy.1 Background When she petitioned this Court , petitioner resided in Chi- cago , Illinois . Stipulated Decision for 1992 Taxable Year On June 5 , 1997 , in a prior deficiency proceeding ...
... determination to proceed with a proposed levy.1 Background When she petitioned this Court , petitioner resided in Chi- cago , Illinois . Stipulated Decision for 1992 Taxable Year On June 5 , 1997 , in a prior deficiency proceeding ...
Page 3
... Determination The Appeals Office hearing consisted of an exchange of cor- respondence and telephone conversations . During the hear- ing , petitioner contended that she was not liable for any interest accruals between December 19 , 1997 ...
... Determination The Appeals Office hearing consisted of an exchange of cor- respondence and telephone conversations . During the hear- ing , petitioner contended that she was not liable for any interest accruals between December 19 , 1997 ...
Page 6
... determination in a requested hearing before the Appeals Office . See Davis v . Commissioner , 115 T.C. 35 , 37 ( 2000 ) . " Thus , our jurisdiction is defined by the scope of the determination " that the Appeals officer is required to ...
... determination in a requested hearing before the Appeals Office . See Davis v . Commissioner , 115 T.C. 35 , 37 ( 2000 ) . " Thus , our jurisdiction is defined by the scope of the determination " that the Appeals officer is required to ...
Page 7
... determination year upon which a levy could be based and has stated that he is no longer pursuing the proposed levy . Accordingly , in this case , as in Chocallo and Gerakios , the proposed levy for petitioner's 1992 tax liability is ...
... determination year upon which a levy could be based and has stated that he is no longer pursuing the proposed levy . Accordingly , in this case , as in Chocallo and Gerakios , the proposed levy for petitioner's 1992 tax liability is ...
Page 11
... determination is necessary for a correct and complete determination of whether the proposed collection action should proceed . Conceivably , there could be a collection action review proceeding where ( unlike the instant case ) the ...
... determination is necessary for a correct and complete determination of whether the proposed collection action should proceed . Conceivably , there could be a collection action review proceeding where ( unlike the instant case ) the ...
Contents
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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