Reports of the United States Tax Court, Volume 126The Court, 2006 - Government publications |
From inside the book
Results 1-5 of 65
Page 1
... petition was filed , P's 1992 balance due was eliminated by R's offset of P's 1999 overpayment , pursuant to sec . 6402 ( a ) , I.R.C. P amended her petition in the Tax Court , seeking an increased refund . Held , inasmuch as R agrees ...
... petition was filed , P's 1992 balance due was eliminated by R's offset of P's 1999 overpayment , pursuant to sec . 6402 ( a ) , I.R.C. P amended her petition in the Tax Court , seeking an increased refund . Held , inasmuch as R agrees ...
Page 2
... petition- er's 1992 deficiency was assessed and petitioner was sent a notice of balance due ( including accrued interest ) of $ 14,514.53 . Petitioner disputes that any notice of balance due was ever sent . In any event , petitioner ...
... petition- er's 1992 deficiency was assessed and petitioner was sent a notice of balance due ( including accrued interest ) of $ 14,514.53 . Petitioner disputes that any notice of balance due was ever sent . In any event , petitioner ...
Page 3
... petition in this Court . The petition disputed , among other things , interest and penalties with respect to her 1992 income tax liability attached to the Form CP 504 sent to petitioner on July 3 , 2000 , showed the $ 4,319.53 amount as ...
... petition in this Court . The petition disputed , among other things , interest and penalties with respect to her 1992 income tax liability attached to the Form CP 504 sent to petitioner on July 3 , 2000 , showed the $ 4,319.53 amount as ...
Page 4
... petition also alleged that petitioner had failed to receive a meaningful Appeals Office hearing as required by section 6330 . Respondent's Motion for Partial Summary Judgment On October 17 , 2002 , respondent filed a motion for partial ...
... petition also alleged that petitioner had failed to receive a meaningful Appeals Office hearing as required by section 6330 . Respondent's Motion for Partial Summary Judgment On October 17 , 2002 , respondent filed a motion for partial ...
Page 5
... petition in these Tax Court proceed- ings . In her amended petition , petitioner contended that the Appeals Office erred in determining that the proposed levy with respect to her 1992 taxable year should proceed . She also challenged ...
... petition in these Tax Court proceed- ings . In her amended petition , petitioner contended that the Appeals Office erred in determining that the proposed levy with respect to her 1992 taxable year should proceed . She also challenged ...
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