IRCProposed Rules (FR)Proposed Dec 23, 2025
…uire 10 minutes of work per inquiry from an Attorney III (totaling 300 minutes for 30 inquiries at $143 per hour), 20 minutes per inquiry from a Senior Application Developer (totaling 600 minutes for 30 inquiries at $143 per hour), and 30 minutes per inquiry from a Project Manager/Team Lead (totaling 900 minutes for 30…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsJul 31, 2000
…t of $22,916. At the time of conversion, the Cgroup term policy’s conversion credit balance was $13,143.16, and
$12,486 of that amount ($13,143.16 x 95%) was transferred to the
C-group conversion UL policy for potential earning. Dr. Desai
will earn this amount in 120 equal monthly installments,
beginning October 1996. …
76 FR 13932 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations IRCProposed Rules (FR)Proposed Mar 15, 2011related by meaning
nt participated in their development.
List of Subjects in 26 CFR Part 301
Employment taxes
Estate taxes
Excise taxes
Gift taxes
Income taxes
Penalties Reporting and recordkeeping requirements
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 301 is proposed to be amended as follows:
PART 301—PROCEDURE AND…
143 T.C. No. 5 — Parimal H. Shankar & Malti S. Trivedi v. Commissioner IRCCourt RulingsAug 26, 2014
SA- t4dPd erns)
143 T.C. No. 5
UNITED STATES TAX COURT
PARIMAL H. SHANKAR AND MALTI S. TRIVEDI, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24414-12. Filed August 26, 2014.
R disallowed Ps' deduction for contributions to their IRAs,
which Ps claim are deductible because the limitations on ded…
IRCCourt RulingsFeb 24, 2011
…as let go
from his job, and he defaulted on the loan, at which time the
outstanding balance was $29,143.
Petitioner and her husband filed a joint Federal income tax
return for 2007. On the return, petitioner did not report the
defaulted loan of $29,143 from her husband's 401(k).
Petitioner attached to her joint return …
T.D. 9744 — This document contains final regulations concerning Public Health Services Act sections which are incorporated into section 9815 of the Internal Revenue Code b… IRCTreasury DecisionsDec 7, 2015
…ion); 2,300 (Internal Revenue Service).
Estimated Total Annual Cost Burden (three year average): $1,143,000 (Employee Benefits Security Administration); $1,143,000 (Internal Revenue Service).
B. Department of Health and Human Services
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
IRCCourt RulingsFeb 6, 2024
…revenue agent’s report was
attached to the SFR. Cabirac, 120 T.C. at 172. In Rader v.
Commissioner, 143 T.C. 376, 382 (2014), aff ’ d in part, appeal dismissed
in part , 616 F. App ’ x 391 (10th Cir. 2015) , we s ummarized the
requirements of a section 6020(b) SFR : “ To constitute a section 6020(b)
SFR, ‘the return mu…
IRCCourt RulingsSep 23, 2014
143 T.C. No. 11
UNITED STATES TAX COURT
DENNIS E. BOHNER, Petitioner y.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24166-12. September 23, 2014.
While P worked for the Federal Government, he participated in
the Civil Service Retirement System (CSRS). After P retired, he
received a letter explaining that he…
IRCCourt RulingsMay 28, 2003related by meaning
r the Northern District of
Illinois, in which petitioner pleaded guilty to one count of
obstructing and impeding the due administration of the Code in violation of section 7212(a).
3
- 6 -
3
(...continued)
corruptly or by force or threats of force (including
any threatening letter or communication) endeavors to
intimid…
IRCCourt RulingsJul 21, 2014
T.C. Memo. 2014-143
UNITED STATES TAX COURT
KEITH ROBERTSON, Petitioner y.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20848-12. Filed July 21, 2014.
Keith Robertson, pro se.
Bradley C. Plovan, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LAUBER, Judge: The Internal Revenue Service (IRS or respon…
IRCCourt RulingsNov 26, 2014
143 T.C. No. 21
UNITED STATES TAX COURT
RSW ENTERPRISES, INC., Petitioner y.
COMMISSIONER OF INTERNAL REVENUE, Respondent
KEY LIME INVESTMENTS, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 14820-11R, 14821-11R. Filed November 26, 2014.
Ps, domestic corporations, each established a retire…
IRCCourt RulingsNov 5, 2002
T.C. Summary Opinion 2002-143
UNITED STATES TAX COURT
ROBERT B. LEPPIN, Petitioner v
.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 941-01S. Filed November 5, 2002.
Robert B. Leppin, pro se.
Sean R. Gannon
, for respondent.
DINAN, Special Trial Judge
: This case was heard pursuant to
the provisions of sectio…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
RT 4065—ANNUAL REPORT
26. The authority citation for part 4065 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1365.
§ 4065.3
[Amended] 27. Amend § 4065.3 by removing “(Approved by the Office of Management and Budget under control number 1212-0026)”.
PART 4203—EXTENSION OF SPECIAL WITHDRAWAL LIABILITY RU…
IRCCourt RulingsApr 2, 2020
…r that RA Knighton
performed duplicative work or that RA Knighton's supervisor was not available.
- 143 -
[*143] Further, Goldberg has not shown that even if RA Knighton's supervisor
were unavailable, such unavailability would be relevant to his claim for interest
abatement.
3. Analysis and holding
We uphold the IRS's …
79 FR 10296 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act IRCFinal Rules (FR)Feb 24, 2014
…satisfies this paragraph (g)(1) (and thus does not violate this section).
* * * * *
33. Section 146.143 is amended by revising paragraph (c)(2) to read as follows:
§ 146.143
Preemption; State flexibility; construction.
* * * * *
(c) * * *
(2)
Exceptions.
Only in relation to health insurance coverage offered by a health…
78 FR 17313 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act IRCProposed Rules (FR)Proposed Mar 21, 2013
…satisfies this paragraph (g)(1) (and thus does not violate this section).
* * * * *
35. Section 146.143 is amended by revising paragraph (c)(2) to read as follows:
§ 146.143
Preemption; State flexibility; construction.
* * * * *
(c) * * *
(2)
Exceptions.
Only in relation to health insurance coverage offered by a health…
84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019 ERISAFinal Rules (FR)Jan 23, 2019
ry 23, 2019.
§ 726.302(c)(2)(i) table
$139
$143.
§ 726.302(c)(2)(i) table
278
285.
§ 726.302(c)(2)(i) table
417
428.
§ 726.302(c)(2)(i) table
555
569. § 726.302(c)(4)
January 2, 2018
January 23, 2019.
§ 726.302(c)(4)
$139
$143.
§ 726.302(c)(5)
January 2, 2018
January 23, 2019.
§ 726.302(c)(5)
$417
$428.
§ 726.302(c)(6)…
Joint BoardRegulationsOct 11, 2017related by meaning
(c)(3)(i) (i) Any monetary penalty imposed on a practitioner under this paragraph (c) may be in addition to or in lieu of any suspension, disbarment or censure and may be in addition to a penalty imposed on an employer, firm or other entity under paragraph (c)(1)(ii) of this section.
(c)(3)(ii) (ii) Any monetary penalt…