Deficiency notice required for innocent spouse Tax Court petition.

The Tax Adviser;  May 1, 2006 ;     520 words ......petition for review by the Tax Court: In the case of an individual...individual may petition the Tax Court (and the Tax Court shall have jurisdiction...individual under this section.... The plain language...added that phrase. The Tax Court concluded that the ...

The Tax Court exam.

The Tax Adviser;  June 1, 1996 ;     700+ words ......four subjects--Tax Court Procedure (25...The procedure section tests the applicant...examination. A section questioning instances of whether the Tax Court has jurisdiction...extent to which the Tax Court may award costs...even though the Tax Court granted ...

Fourth Annual List of Wacky Tax Court Cases from CCH -- Ventriloquist,...

PR Newswire;  January 17, 2000 ;     700+ words ......prostitutes, the Tax Court was a little more...deductible under section 162 of the Internal...friends. The U.S. Tax Court concluded that...earned income under section 32. Rather, the...Internal Revenue The Tax Court's No Dummy A San...expenditures. The Tax ...

Tax Court had no jurisdiction over nonrequesting spouse's petition.

The Tax Adviser;  May 1, 2004 ;     700+ words ......the Tax Court (and the Tax Court shall have jurisdiction...Congressional act, is the Tax Court given jurisdiction over...spouse, states, [t]he Tax Court shall establish rules...the provisions of this section, including ... regulations...nowhere in Sec. 6015 is ...

U.S. tax court says amortization of cable franchise costs OK.

Multichannel News;  November 12, 1990 ;     634 words ...U.S. Tax Court Says Amortization of Cable...whole, the United States Tax Court ruled last week that MSOs...acquiring a cable franchise under Section 1253 of the U.S. Tax Code...legislative record for the Tax Reform Act of 1969. Following...the case last winter, U.S., Tax ...

Independent contractor vs. employee.(Tax Court jurisdiction to determine...

The Tax Adviser;  February 1, 2002 ;     287 words ......117 TC No. 22 (2001), the Tax Court determined that it has jurisdiction...classifications or determinations under Section 530 of the Revenue Act of 1978...of 2000 (CRTRA) provided the Tax Court with retroactive jurisdiction...harbor relief under RA '78 Section 530, because it failed ...

Tax Watch: Tax Court strikes at family limited partnerships.(News)

Investment News;  August 11, 2003 ;     700+ words ......May ruling by the U.S. Tax Court will require estate planners...ESOPs. Congress enacted Section 409(p) as part of the Economic...ESOP is exempt from tax. Section 409(p) mandates that an...to avoid complying with Section 409(p). These arrangements...passive losses * The U.S. ...

U.S. Tax Court rules personal injury settlement is taxable

Lawyers USA;  December 24, 2008 ;     288 words ......obtained from her bank, the U.S. Tax Court has ruled in upholding a $13,000...excludable from gross income under [section]104(a)(2) of the Internal Revenue...counsel in filing her taxes. U.S. Tax Court. Stadnyk v. Commissioner, No. 11296-...

Tax Court petition filing by nonattorneys.(CPA firms filing for clients)

The Tax Adviser;  September 1, 2001 ;     700+ words ......no secret that many CPA firms are filing Tax Court petitions for their clients. Filing a Tax Court petition is simpler than filing a protest...can prepare a protest can surely prepare a Tax Court petition. Over 50% of all Tax Court cases...

House committee to probe U.S. Tax Court operations.

Chicago Tribune (Chicago, IL);  July 15, 2005 ;     700+ words ......investigating the decision-making process of U.S. Tax Court, House Republican aides said Thursday...oversight subcommittee is questioning tax court attorneys and gathering information from...Committee earlier this year entitled the Tax Court Modernization Act. The Senate bill is...

Analysis: Supreme Court ruling reduces secrecy of federal Tax Court

NPR All Things Considered;  March 7, 2005 ;     649 words ......Court ruling reduces secrecy of federal Tax Court Host: MELISSA BLOCK, ROBERT SIEGEL Time...Court has ruled that the way federal Tax Court does business is illegal. Today, by a...For the 40 years prior to 1983, the Tax Court operated like every other court in the...

Diane Kroupa of Faegre & Benson Nominated to United States Tax Court.

PR Newswire;  February 21, 2003 ;     329 words ......former Chief Judge of the Minnesota Tax Court, has been nominated to serve as a judge on the United States Tax Court by President George W. Bush. The...will be one of 19 judges on the Tax Court, a court of national jurisdiction...in 75 cities throughout the U.S. Tax ...

CORRECTION: Tax court reversal 'incredible'.

Chicago Tribune (Chicago, IL);  June 24, 2005 ;     700+ words ......Possley Jun. 24--The story slugged TB-TAX-COURT, filed by Knight Ridder/Tribune Business...and use the following corrected one. Tax court reversal 'incredible' By Maurice Possley...Clearwater Revival. But in 1999, a U.S. Tax Court judge ruled that Kanter and two of his...

Inside the U.S. Tax Court

The CPA Journal;  January 1, 2004 ;     700+ words ......Honorable Judge Juan F. Vasquez, CPA, U.S. Tax Court Juan F. Vasquez earned his accounting degree...representing clients before the 1RS and the U.S. Tax Court. judge Vasquez was appointed to the U.S. Tax Court by President Clinton in 1995, and confirmed...

Tax court reversal 'incredible'.

Chicago Tribune (Chicago, IL);  June 24, 2005 ;     700+ words ......Clearwater Revival. But in 1999, a U.S. Tax Court judge ruled that Kanter and two of his...Service of more than $30 million. The tax court judge wrote that he had adopted the findings...but that finding--kept secret under tax court rules--was inexplicably reversed by the...