Reports of the United States Tax Court, Volume 126The Court, 2006 - Government publications |
From inside the book
Results 1-5 of 89
Page 2
... ; the memo line states that this amount is for " 1992 Interest Assessment Under Protest " . A transcript of petitioner's account 4 ent a Form 12153 , Request for a Collection 2 ( 1 ) 126 UNITED STATES TAX COURT REPORTS.
... ; the memo line states that this amount is for " 1992 Interest Assessment Under Protest " . A transcript of petitioner's account 4 ent a Form 12153 , Request for a Collection 2 ( 1 ) 126 UNITED STATES TAX COURT REPORTS.
Page 3
... request as premature , on the ground that peti- tioner had not yet received any notice of Federal tax lien filing , final notice of intent to levy , or notice of jeopardy levy with respect to taxable year 1992 . 5 The record does not ...
... request as premature , on the ground that peti- tioner had not yet received any notice of Federal tax lien filing , final notice of intent to levy , or notice of jeopardy levy with respect to taxable year 1992 . 5 The record does not ...
Page 4
United States. Tax Court. and requested this Court to order respondent to credit or refund what she alleged to be her tax overpayment for 1992 . The petition also alleged that petitioner had failed to receive a meaningful Appeals Office ...
United States. Tax Court. and requested this Court to order respondent to credit or refund what she alleged to be her tax overpayment for 1992 . The petition also alleged that petitioner had failed to receive a meaningful Appeals Office ...
Page 6
... 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 make . Freije v ...
... 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 make . Freije v ...
Page 7
... requested that we find that respondent was not author- ized to credit her $ 10,633 income tax overpayment for 1999 against her 1992 account . Petitioner has not pursued this argument on brief , and we deem her to have abandoned it . See ...
... requested that we find that respondent was not author- ized to credit her $ 10,633 income tax overpayment for 1999 against her 1992 account . Petitioner has not pursued this argument on brief , and we deem her to have abandoned it . See ...
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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