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1. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
   IRCFinal Rules (FR)Feb 23, 2023
   …, 1.6037-2(b), 1.6045-2(i), 1.6045-4(s), 1.6050I-1(h), 1.6050I-2(f), 1.6050M-1(f)(4), 54.6011-3(f), 301.1474-1(e), 301.6011-2(g)(1), 301.6011-3(f), 301.6011-5(f), 301.6011-11(e), 301.6011-12(f), 301.6011-13(f), 301.6011-14(f), 301.6011-15(f), 301.6012-2(f), 301.6037-2(f), and 301.6721-1(h) provide that the new provisio…
2. 125 T.C. No. 5 — 100 Oak Street Corporation v. Commissioner
   IRCCourt RulingsSep 15, 2005
   …ver the underlying tax liability, the District Courts will instead have jurisdiction. See also sec. 301.6330-1(f) (1), Q&A-F3, Proced, & Admin. Regs.
3. T.C. Memo. 2015-61 — Kevin R. Gurule & Dawn M. Gurule v. Commissioner
   IRCCourt RulingsMar 31, 2015
   …ax if the taxpayer fails to pay the tax within 10 days after notice and demand for payment. Section 6330(a) provides that no levy may be made on any property or right to property of any person unless the Secretary has notified such person in writing of the right to a hearing before the levy is made. Section 6330(a) and…
4. 86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents
   IRCProposed Rules (FR)Proposed Jul 23, 2021
   …graphs, the economic impact is not significant. Under section 6011(e) of the Code and §§ 1.6050M-1, 301.6011-2, 301.6011-3, 301.6011-5, 301.6037-2, 301.6057-3, 301.6058-2, and 301.6059-2, filers are already required to file returns and statements electronically if, during a calendar year, they are required to file 250 …
5. 78 FR 53704 — Employee Retirement Benefit Plan Returns Required on Magnetic Media
   IRCProposed Rules (FR)Proposed Aug 30, 2013★ strong match
   …he Treasury Department participated in the development of these regulations. List of Subjects in 26 CFR Part 301 Administrative practice and procedure Alimony Bankruptcy Child support Continental shelf Courts Crime Employment taxes Estate taxes Excise taxes Gift taxes Income taxes Investigations Law enforcement Oil pol…
6. 29 C.F.R. § 2520.101-4 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
7. 29 C.F.R. § 2520.102-1 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
8. 122 T.C. No. 16 — Gregory Iannone v. Commissioner
   IRCCourt RulingsApr 19, 2004
   any applicable law or administrative procedure have been met. Section 6330(c)(2)(A) provides that the taxpayer may raise at the hearing “any relevant issue relating to the unpaid tax or the proposed levy” including spousal defenses, challenges to the appropriateness of collection actions, and alternatives to collectio…
9. 29 C.F.R. § 2520.104-28 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
10. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
    IRCCourt RulingsApr 2, 2020
    e levy, the IRS must give the taxpayer notice of the proposed levy. Sec. 6330(a)(1), (b)(1). This notice gives the taxpayer the right to request a CDP hearing. Id. A CDP hearing, whether held in conjunction with a levy or the filing of a notice of lien, is governed by section 6330(c). See sec. 6320(c). Section - 14 - […
11. 29 C.F.R. § 2520.104-45 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
12. T.C. Memo. 2009-263 — James A. & Linda A. Willhite v. Commissioner
    IRCCourt RulingsNov 18, 2009
    on 6330(a)(1) requires the Commissioner of Internal Revenue (Commissioner), inter alia, t o notify the taxpayer "in writing of [the taxpayer's] righ t to a .hearing under this section before such levy is made ."' ' 4 The July 4 , 2005 notice that respondent issued after the year in which Mr . Willhite received the 2004…
13. 29 C.F.R. § 2520.104a-7 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
14. T.C. Memo. 2012-189 — James F. Drakes & Barbara E. Taylor v. Commissioner
    IRCCourt RulingsJul 11, 2012
    …ssues a notice of determination setting forth its findings and decisions. See sec. 6330(c)(3); sec. 301.6330-1(e)(3), Q&E-8, Proced. & Admin. Regs. The determination must be based on 1 consideration of (A) the Commissioner's verification that the requirements of applicable law and administrative procedure have been met…
15. 29 C.F.R. § 2530.207-2530.209 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
16. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
17. T.C. Memo. 2019-67 — Maria Shenorah McCree v. Commissioner
    IRCCourt RulingsJun 6, 2019
    …the issue during the CDP hearing. Giamelli v. Commissioner, 129 T.C. 107, 115 (2007); see also sec. 301.6330-1(f)(2), Q&A-F3, Proced. & Admin. Regs. Petitioner did not receive a notice of deficiency. McCree v. Commissioner,
18. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
19. T.C. Memo. 2015-86 — Andrew M. Hull & Vickie J. Hull v. Commissioner
    IRCCourt RulingsMay 5, 2015
    …ciency or otherwise have a prior opportunity to dispute the tax liability. Sec. 6330(c)(2)(B); sec. 301.6330-1(e)(3), Q&A-E2, Proced. & Admin. - 14 - [*14] Regs. Petitioners did not challenge the existence or amounts of their underlying tax liabilities. After the Commissioner issues a notice of determination, a taxpaye…
20. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]