American Federal Tax ReportsPrentice-Hall, 2003 |
From inside the book
Results 1-3 of 83
Page 2003-1165
... proceeding in court . " ' ' ) ( citing 26 U.S.C. § 6502 ( a ) ) . The statutory language is likewise un- clear . Section 6501 ( a ) states in relevant part : Except as otherwise provided in this sec- tion , the amount of any tax imposed ...
... proceeding in court . " ' ' ) ( citing 26 U.S.C. § 6502 ( a ) ) . The statutory language is likewise un- clear . Section 6501 ( a ) states in relevant part : Except as otherwise provided in this sec- tion , the amount of any tax imposed ...
Page 2003-1479
... Proceeding Abelein argues that this was an audit and under § 6103 audits are not " adminis- trative proceedings . " The argument has some plausibility ; it has split the circuits . The Tenth Circuit has opined that audits are ...
... Proceeding Abelein argues that this was an audit and under § 6103 audits are not " adminis- trative proceedings . " The argument has some plausibility ; it has split the circuits . The Tenth Circuit has opined that audits are ...
Page 2003-1480
... proceeding , " but that the disclosure is im- proper because it is not in an " administra- tive proceeding " under 26 U.S.C. § 6103 ( h ) ( 4 ) , that would suggest that either we , or the tax laws , are even more anser- ine than some ...
... proceeding , " but that the disclosure is im- proper because it is not in an " administra- tive proceeding " under 26 U.S.C. § 6103 ( h ) ( 4 ) , that would suggest that either we , or the tax laws , are even more anser- ine than some ...
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