American Federal Tax ReportsPrentice-Hall, 2003 - Taxation |
From inside the book
Results 1-3 of 75
Page 2003-643
... limitations period begun when the IRS denied the first re- quests . Cf. ยง 6532 ( a ) ( 4 ) ( providing that re- consideration by the IRS of a claim it has previously disallowed does not extend the limitations period ) . Put another way ...
... limitations period begun when the IRS denied the first re- quests . Cf. ยง 6532 ( a ) ( 4 ) ( providing that re- consideration by the IRS of a claim it has previously disallowed does not extend the limitations period ) . Put another way ...
Page 2003-870
... limitations grounds . Id . at 1178-79 . This court held that while the defendant's eva- sive acts took place only between 1977 and 1984 , the subsequent tax liabilities in- curred through 1987 brought the offense within the statute of ...
... limitations grounds . Id . at 1178-79 . This court held that while the defendant's eva- sive acts took place only between 1977 and 1984 , the subsequent tax liabilities in- curred through 1987 brought the offense within the statute of ...
Page 2003-1377
... limitations expired on each of plain- tiff's three disputed claims . As plaintiffs were aware of both the necessity of filing a refund claim and the time limitations in- volved , equitable estoppel is not appropri- ate in this case ...
... limitations expired on each of plain- tiff's three disputed claims . As plaintiffs were aware of both the necessity of filing a refund claim and the time limitations in- volved , equitable estoppel is not appropri- ate in this case ...
Contents
AFTR2d Parallel Citations Tables 11 | 2003-275 |
Case Table for Volume 91 AFTR2d 51 | 2003-283 |
Income Tax Decisions | 2003-301 |
Copyright | |
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2d Cir 5th Cir 91 AFTR action affirmed AFTR 2d agreement alleged amended amount apply Appx argues argument asserts assessment attorney audit Bank Bankr Bankruptcy Court Bktcy Ct Chevron Circuit Cite as 91 claim Code Commissioner complaint Corp counsel debtor Decision for Govt deduction defendant defendant's denied determination District Judge documents employees evidence fact filed Gambones granted hearing income tax injunction interest Internal Revenue Code Internal Revenue Service IRS's issue Judicial Watch jurisdiction jury KPMG litigation ment motion for summary notice partnership party payments penalty petition Plaintiff privilege proceeding pursuant reasonable received request Rule ruptcy Section Southern Dist statute summary judgment summons Supp tar sands Tax Court tax liability Tax Reporter tax returns taxpayer tion transaction trial trucks Trustee U.S. District Court UNITED STATES DISTRICT United States Tax violation