American Federal Tax ReportsPrentice-Hall, 2004 - Taxation |
From inside the book
Results 1-3 of 75
Page 2003-5173
... penalty under 26 U.S.C. § 6702 was unsupported by any evidence . Defendant now moves for summary judgment on that ... penalty was denied . On Sep- tember 13 , 1999 , the IRS assessed the $ 500 frivolous return penalty against Plain- tiff ...
... penalty under 26 U.S.C. § 6702 was unsupported by any evidence . Defendant now moves for summary judgment on that ... penalty was denied . On Sep- tember 13 , 1999 , the IRS assessed the $ 500 frivolous return penalty against Plain- tiff ...
Page 2003-5179
... penalty Moreover , under penalty of perjury , Internal Revenue Service Ap- peals Officer Tim Paul states that " IRS's records did not indicate that Mr White took advantage of the appeals rights ad- dressed in the 1153 letter ...
... penalty Moreover , under penalty of perjury , Internal Revenue Service Ap- peals Officer Tim Paul states that " IRS's records did not indicate that Mr White took advantage of the appeals rights ad- dressed in the 1153 letter ...
Page 2003-5183
... penalty . As noted above , 26 U.S.C. §6155 ( a ) requires the plaintiff to pay the penalty ; no regulation is required . In any case , a refusal to pay a penalty absent a " liable " in the relevant code sections . In regulation is not a ...
... penalty . As noted above , 26 U.S.C. §6155 ( a ) requires the plaintiff to pay the penalty ; no regulation is required . In any case , a refusal to pay a penalty absent a " liable " in the relevant code sections . In regulation is not a ...
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5th Cir 92 AFTR action AFTR 2d agreement alleged Amendment amount appeal argues argument asserts assessment attorney Bktcy Ct Circuit Cite as 92 claim Code Comm'r Commissioner complaint Corp corporation Court found creditors debtor decision deduction defendant defendant's denied determination Docket documents Eastern Dist entitled ern Dist evidence fact Farkas Fed Appx federal tax filed findings funds Govt granted hearing income tax interest Internal Revenue Code Internal Revenue Service IRS's issue June jurisdiction Kanter Lisle ment Middle Dist motion for summary Northern Dist partnership party payment penalty person petition plaintiffs pro se provides pursuant received records request Rule sovereign immunity statute STJ's summary judgment Supp Tax Court tax liability tax lien Tax Reporter tax returns taxable taxpayer Texas Tilley tion transaction trial trust U.S. District Court UNITED STATES DISTRICT United States Tax