IRCCourt RulingsApr 25, 2011
in the record, petitioner was placed on
disability, and she retired from the VA on February 10, 2005.
I
Petitioner was 46 years old when she retired. In 2005 petitioner received disabllity payments from the
U.S. Office of Personnel Management (O?M) as follows:
Date Gross payment Amount withheldi Net payment
Oct. 14, 2…
IRCCourt RulingsJun 14, 2012related by meaning
_
requirements under section 6020(b) Wheeler v. Commissioner, 127 T.C. 200
208-209 (2006), aff'd, 521 F.3d 1289 (10th Cir. 2008). A return made by the Secretary under section 6020(b) is'treated as the return filed by the taxpayer for
purposes of section 6651(a)(2). Sec. 6651(g)(2). Respondent'satisfied his burden
by in…
82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017 ERISAFinal Rules (FR)Jan 18, 2017related by meaning
ation for which a citation or order was issued under 104(a) of the Mine Act
30 CFR 100.5(C)
7,399
7,520.
MSHA
Federal Mine Safety & Health Act of 1977 Violation of mandatory safety standards related to smoking standards
30 CFR 100.5(D)
313
318.
MSHA
Federal Mine Safety & Health Act of 1977
Flagrant violations under 110…
87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications ERISAProposed Rules (FR)Proposed Mar 15, 2022related by meaning
t Fairness Act of 1996 (5 U.S.C. 801
et seq.) and will be transmitted to Congress and the Comptroller General for review.
Unfunded Mandates Reform Act For purposes of the Unfunded Mandates Reform Act of 1995 (Pub. L. 104-4), the proposed rule does not include any Federal mandate that may result in expenditures by State…
87 FR 80501 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents IRCProposed Rules (FR)Proposed Dec 30, 2022related by meaning
S Reports Clearance Officer, SE:W:CAR:MP:T:T:SP; Washington, DC 20224. Comments on the collection of information should be received by March 30, 2023. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the O…
IRCCourt RulingsFeb 25, 2016related by meaning
…ax.
- 37 -
[*37] petitioner is liable for the addition to tax under section 6651(a)(1) for 2004
and 2005. VI. Section 6651(a)(2) Addition to Tax
Section 6651(a)(2) imposes an addition to tax on taxpayers for their failure
to timely pay the amount of tax shown on a return. A substitute for return
prepared by the Commiss…
PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
debtor's employing agency or to the Financial Management Service to implement salary offset, unless the employee files a timely request for a hearing; (v) That a final decision on the hearing, if requested, will be issued at the earliest practicable date, but not later than 60 days after the filing of the request for a…
Notice 2006-79 — This notice sets forth additional transition relief under section 409A. The notice generally extends through December 31, 2007, the transition relief that prev… IRCNoticesOct 23, 2006
Notice 2005-1, Q&A-21 provided relief with respect to certain initial deferral elections, generally providing that certain requirements would not be applicable to elections made on or before March 15, 2005. One of the conditions of the requirement was that the plan be amended to comply with the requirements of section …
75 FR 46844 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… IRCFinal Rules (FR)Aug 4, 2010related by meaning
on 53.6071-1 is amended by revising paragraph (g)(3) to read as follows:
§ 53.6071-1
Time for filing returns.
* * * * *
(g) * * *
(3)
Transition rule. A Form 4720, for a section 4965 tax that was due on or before October 4, 2007, will be deemed to have been filed on the due date if it was filed by October 4, 2007, and …
IRCCourt RulingsSep 15, 2005related by meaning
Court, the two cases were
consolidated for hearing on the motions to dismiss. The hearing
was held on November 29, 2004, in San Francisco, California. Discussion
Section 6033(a)(1) requires an organization exempt from
taxation under section 501(a) to file."an annual return, stating
specifically the ite s of gross incom…
Joint BoardRegulationsOct 11, 2017related by meaning
(f) (f) Effective/applicability date. This section is applicable to conduct occurring on or after August 2, 2011, except that paragraphs (a), (b)(2), and (e) apply to conduct occurring on or after September 26, 2007, and paragraph (c) applies to prohibited conduct that occurs after October 22, 2004.
Rev. Rul. 2004-104 — 2005 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2005 are provided for use in … IRCRevenue RulingsNov 15, 2004
EMPLOYEE PLANS
Rev. Rul. 2004-104 Rev. Rul. 2004-104
2005 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2005 are provided for use in determining contributions to defined benefit plans and permitted disparity.
Notice 2004-72 Notice 2004-72
20…
T.D. 9072 — Final regulations under section 414(v) of the Code provide guidance on the requirements for retirement plans providing for catch-up contributions to individual… IRCTreasury DecisionsSep 15, 2003
…plan year that is not the calendar year. For example, in a plan with a plan year ending on June 30, 2005, elective deferrals in excess of the employer-provided limit or the ADP limit for the plan year ending June 30, 2005, would be treated as catch-up contributions as of the last day of the plan year, up to the catch-u…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
IRCRegulationsMay 18, 2016
icequity shares on determination date January 1, 2005 A grant is made on January 1, 2005 with a present value of $1,000. An additional grant of nonqualified deferred compensation with a present value of $775 is made on March 1, 2005 $10 per share 100 100 January 1, 2006 An additional grant is made on December 31, 2005 …
T.D. 9836 — These final regulations provide guidance regarding substantiation and reporting requirements for cash and noncash charitable contributions. The final regulatio… IRCTreasury DecisionsAug 13, 2018related by meaning
602.101 OMB Control numbers.
* * * * *
(b) * * *
______________________________________________________________
CFR part or section where Current OMB identified and described control No.
* * * * *
1.170A–15. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . …
T.D. 9176 — Final regulations under section 411 of the Code reflect the addition of section 411(d)(6)(E) by the Economic Growth and Tax Relief Reconciliation Act of 2001 (… IRCTreasury DecisionsMar 7, 2005
Rev. Proc. 2000-20 modified and superseded. Rev. Procs. 2005-6 and 2005-8 and Announcement 2001-77 modified.
EXEMPT ORGANIZATIONS
T.D. 9175 T.D. 9175 Temporary and proposed regulations under sections 6011, 6033, and 6037 of the Code affect certain corporations and organizations filing returns. These regulations requir…
IRCFinal Rules (FR)Dec 18, 2024related by meaning
er of this subpart shall continue to be in force and effect.
By the Department of the Treasury.
David Lebryk,
Fiscal Assistant Secretary.
Footnotes
1. Public Law 117-328 (Dec. 29, 2022), Division T; 31 U.S.C. 3105(f).
Back to Citation
2.
31 U.S.C. 3105(f)(1)(A).
Back to Citation
3.
31 U.S.C. 3105(f)(1)(C).
Back to C…
IRCCourt RulingsJan 22, 2025related by meaning
no substantive merit in this
case. Accordingly, we find that petitioner is liable for the addition to tax
under section 6651(a)(1).
B. Failure to Pay Section 6651(a)(2) authorizes the imposition of an addition to tax
for failure to timely pay the amount shown as tax on a f ederal income
tax return unless the taxpayer …
Rev. Proc. 2006-3 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th… IRCRevenue ProceduresJan 3, 2006
… the group use a 52-53 week taxable year).
SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES Rev. Proc. 2005-3, 2005-1 C.B. 118, Rev. Proc. 2005-61, 2005-37 I.R.B. 507, and Rev. Proc. 2005-68, 2005-41 I.R.B. 694, are superseded.
SECTION 8. EFFECTIVE DATE
This revenue procedure is effective January 3, 2006.
SECTION 9. PAPER…