American Federal Tax ReportsPrentice-Hall, 2004 |
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Results 1-3 of 88
Page 2003-5105
... refund or credit of a tax has the same priority as a claim for the tax to which such refund or credit relates . US.C. §507 ( c ) . Under Section 507 ( c ) , a claim which ses out of an erroneous tax refund is en the same priority as a ...
... refund or credit of a tax has the same priority as a claim for the tax to which such refund or credit relates . US.C. §507 ( c ) . Under Section 507 ( c ) , a claim which ses out of an erroneous tax refund is en the same priority as a ...
Page 2003-6130
... refund . " Generally , to prevail in a suit brought under § 7405 , the government must establish that : 1 ) a refund was made ; 2 ) the refund was erroneous ; and 3 ) the suit to recover the refund is timely . United States v ...
... refund . " Generally , to prevail in a suit brought under § 7405 , the government must establish that : 1 ) a refund was made ; 2 ) the refund was erroneous ; and 3 ) the suit to recover the refund is timely . United States v ...
Page 2003-6749
... refund is made by filing the ap- propriate income tax return , or in a case where , " A Form 1040 or 1040A has been filed , a claim for refund shall be made on [ amended return ] Form 1040X . " Treas . Reg . 301.6402-3 ( a ) ( 1-2 ) ( 5 ) ...
... refund is made by filing the ap- propriate income tax return , or in a case where , " A Form 1040 or 1040A has been filed , a claim for refund shall be made on [ amended return ] Form 1040X . " Treas . Reg . 301.6402-3 ( a ) ( 1-2 ) ( 5 ) ...
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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