Reports of the United States Tax Court, Volume 126The Court, 2006 - Government publications |
From inside the book
Results 1-5 of 70
Page 1
... refund of certain amounts previously paid with respect to her 1992 account . After the 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 ...
... refund of certain amounts previously paid with respect to her 1992 account . After the 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 ...
Page 4
... refund what she alleged to be her tax overpayment for 1992 . The petition also alleged that petitioner had failed to ... Refund Suit Petitioner then filed a refund suit 4 ( 1 ) 126 UNITED STATES TAX COURT REPORTS.
... refund what she alleged to be her tax overpayment for 1992 . The petition also alleged that petitioner had failed to ... Refund Suit Petitioner then filed a refund suit 4 ( 1 ) 126 UNITED STATES TAX COURT REPORTS.
Page 5
United States. Tax Court. District Court Refund Suit Petitioner then filed a refund suit in the U.S. District Court , Northern District of Illinois , Eastern Division , claim- ing a refund of her 1999 overpayment . The United States ...
United States. Tax Court. District Court Refund Suit Petitioner then filed a refund suit in the U.S. District Court , Northern District of Illinois , Eastern Division , claim- ing a refund of her 1999 overpayment . The United States ...
Page 7
... refunded previously collected amounts with interest , and had agreed that there was no unpaid tax liability upon which a levy could be based . Accordingly , this Court dismissed the case as moot . The Court stated : " Our jurisdiction ...
... refunded previously collected amounts with interest , and had agreed that there was no unpaid tax liability upon which a levy could be based . Accordingly , this Court dismissed the case as moot . The Court stated : " Our jurisdiction ...
Page 8
... refund . In her amended petition , petitioner contends that she is not liable for the 1992 deficiency and associated interest on the ground that respondent failed to assess the deficiency and mail her a timely notice and demand to pay ...
... refund . In her amended petition , petitioner contends that she is not liable for the 1992 deficiency and associated interest on the ground that respondent failed to assess the deficiency and mail her a timely notice and demand to pay ...
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