Reports of the United States Tax Court, Volume 126The Court, 2006 - Government publications |
From inside the book
Results 1-5 of 74
Page 7
... 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 was no unpaid ...
... 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 was no unpaid ...
Page 10
... Relief Act of 1997 , Pub . L. 105-34 , sec . 1451 , 111 Stat . 1054 , Congress enacted section 6512 ( b ) ( 4 ) , which clarifies that in determining an overpay- ment pursuant to section 6512 ( b ) , the Tax Court has no juris- diction ...
... Relief Act of 1997 , Pub . L. 105-34 , sec . 1451 , 111 Stat . 1054 , Congress enacted section 6512 ( b ) ( 4 ) , which clarifies that in determining an overpay- ment pursuant to section 6512 ( b ) , the Tax Court has no juris- diction ...
Page 25
... relief in a District Court or the Court of Federal Claims , ( 2 ) taxpayers who are too unsophisticated to realize that a suit in a Dis- trict Court or the Court of Federal Claims could preserve their right to a refund , and ( 3 ) ...
... relief in a District Court or the Court of Federal Claims , ( 2 ) taxpayers who are too unsophisticated to realize that a suit in a Dis- trict Court or the Court of Federal Claims could preserve their right to a refund , and ( 3 ) ...
Page 26
... relief . Sec . 6330 ( c ) ( 2 ) ( A ) ( i ) . Section 6015 ( g ) provides for refunds regarding section 6015 ( b ) and ( f ) relief . If we can hear section 6015 and section 6404 claims in sec- tion 6330 proceedings , we should be able ...
... relief . Sec . 6330 ( c ) ( 2 ) ( A ) ( i ) . Section 6015 ( g ) provides for refunds regarding section 6015 ( b ) and ( f ) relief . If we can hear section 6015 and section 6404 claims in sec- tion 6330 proceedings , we should be able ...
Page 39
... Relief Act of 1997 ( TRA 1997 ) , Pub . L. 105-34 , sec . 1463 ( a ) , 111 Stat . 1057 ; TRA 1997 , sec . 1604 ( b ) ( 1 ) , 111 Stat . 1097 ; Internal Revenue Service Re- structuring and Reform Act of 1998 , Pub . L. 105-206 , sec ...
... Relief Act of 1997 ( TRA 1997 ) , Pub . L. 105-34 , sec . 1463 ( a ) , 111 Stat . 1057 ; TRA 1997 , sec . 1604 ( b ) ( 1 ) , 111 Stat . 1097 ; Internal Revenue Service Re- structuring and Reform Act of 1998 , Pub . L. 105-206 , sec ...
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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