Reports of the United States Tax Court, Volume 126The Court, 2006 - Government publications |
From inside the book
Results 1-5 of 57
Page 3
... received the December 19 , 1997 , notice of balance due and was not notified of any balance due until July 3 , 2000. By Notice of Determination dated May 22 , 2001 , respondent's Appeals Office sustained the proposed collection action.6 ...
... received the December 19 , 1997 , notice of balance due and was not notified of any balance due until July 3 , 2000. By Notice of Determination dated May 22 , 2001 , respondent's Appeals Office sustained the proposed collection action.6 ...
Page 7
... received all the relief to which she is entitled under section 6330 " . Id . Similarly , in Gerakios v . Commissioner , T.C. Memo . 2004-203 , we dis- missed the collection review proceeding as moot where the parties agreed that there ...
... received all the relief to which she is entitled under section 6330 " . Id . Similarly , in Gerakios v . Commissioner , T.C. Memo . 2004-203 , we dis- missed the collection review proceeding as moot where the parties agreed that there ...
Page 38
... received from respondent refunds of tax overpayments far in excess of $ 10,000 , and petitioners still had outstanding with respond- ent overpayments of tax in excess of $ 10,000 . After the litigation and after settlement between the ...
... received from respondent refunds of tax overpayments far in excess of $ 10,000 , and petitioners still had outstanding with respond- ent overpayments of tax in excess of $ 10,000 . After the litigation and after settlement between the ...
Page 47
... received in 2004 and 2005 constituted overpayments " in excess of $ 10,000 " and , beginning January 1 , 1995 , accrued interest at the reduced GATT rate . Appropriate orders will be entered . LOIS E. ORDLOCK , PETITIONER v ...
... received in 2004 and 2005 constituted overpayments " in excess of $ 10,000 " and , beginning January 1 , 1995 , accrued interest at the reduced GATT rate . Appropriate orders will be entered . LOIS E. ORDLOCK , PETITIONER v ...
Page 50
... received an extension of time until August 15 , 1984 , to file their 1983 return . On June 6 , 1984 , the Ordlocks filed their 1983 return reporting $ 105,571 of Fed- eral income tax owed . The Form 4340 for the Ordlocks ' 1983 taxable ...
... received an extension of time until August 15 , 1984 , to file their 1983 return . On June 6 , 1984 , the Ordlocks filed their 1983 return reporting $ 105,571 of Fed- eral income tax owed . The Form 4340 for the Ordlocks ' 1983 taxable ...
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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