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41. 89 FR 4662 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAFinal Rules (FR)Jan 24, 2024related by meaning
    nt must promptly notify the Department in writing if it learns that a material fact or representation has been omitted from the exemption application. (b) If, at any time during the pendency of an exemption application, the applicant or any other party in interest who would participate in the exemption transaction beco…
42. T.C. Summary Opinion 2011-71 — Joseph B. & Rosemary A. Niesen v. Commissioner
    IRCCourt RulingsJun 16, 2011
    …for respondent. MEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any Unless ot herwise indicated, all subsequent section references ar…
43. 29 C.F.R. § 2570.3 — Service: Copies of documents and pleadings.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.3 of this title.
44. T.C. Summary Opinion 2019-26 — Pascal Nsame & Lamiaa Msalka v. Commissioner
    IRCCourt RulingsSep 23, 2019
    …espondent. SUMMARY OPINION COLVIN, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.¹ ¹Section references are to the Internal Revenue Code in effect for the year in issue. Rule references are to the Tax Court Rules of Practice and P…
45. T.C. Memo. 2011-99 — James D. & Bobbie Rogers v. Commissioner
    IRCCourt RulingsAug 1, 2011
    …nt . PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Pursuant to section 7463 (b) , the decision to be entered is not reviewable by 1Unless otherwise indicated, subsequent section references are to t…
46. 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 …
47. T.C. Summary Opinion 2019-19 — Lily Hilda Soltani-Amadi & Bahman Justin Amadi v. Commissioner
    IRCCourt RulingsAug 8, 2019
    …MMARY OPINION ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the SERVED Aug 08 2019 - 2 - petition was filed.¹ Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not …
48. T.C. Memo. 2020-1 — Clark J. Gebman & Rebecca Gebman v. Commissioner
    IRCCourt RulingsJan 2, 2020related by meaning
    er. Mrs. Gebman did not provide any evidence that persuades us that she meets the requirements for relief. Accordingly, Mrs. Gebman is not entitled to relief under section 6015(f), and we will deny her motion for leave to file amendment to petition filed August 28, 2019. VI. Section 6662(a) Penalties Section 6662(a) an…
49. T.C. Summary Opinion 2017-43 — Richard Lee Fann & Beverly Selena Fann v. Commissioner
    IRCCourt RulingsJun 28, 2017
    …ondent. SUMMARY OPINION GERBER, Judge: This case is was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.¹ ¹Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are …
50. T.C. Summary Opinion 2018-16 — Albert Anthony Oliver v. Commissioner
    IRCCourt RulingsApr 3, 2018
    …pondent. SUMMARY OPINION THORNTON, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.¹ ¹All subsequent section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court …
51. T.C. Summary Opinion 2017-57 — Gregory J. Gowen v. Commissioner
    IRCCourt RulingsJul 24, 2017
    …espondent. SUMMARY OPINION JACOBS, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not be treated as precedent fo…
52. T.C. Summary Opinion 2020-6 — Jemar Y. Purdie v. Commissioner
    IRCCourt RulingsJan 21, 2020
    …espondent. SUMMARY OPINION RUWE, Judge: This case was brought pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.¹ ¹Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are …
53. T.C. Summary Opinion 2019-21 — Gerard J. McEnroe & Regina McEnroe v. Commissioner
    IRCCourt RulingsAug 20, 2019
    …SUMMARY OPINION GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.¹ Pursuant to section 7463(b), the decision to be entered is not reviewable by ¹Unless otherwise indicated, section references are to the Internal R…
54. 81 FR 43430 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
    ERISAFinal Rules (FR)Jul 1, 2016related by meaning
    note, Pub. L. 114-74 at § 701. Subparts H and I issued under 8 U.S.C. 1101(a)(15)(H)(i)(b) and (b1), 1182(n), 1182(t), and 1184; 29 U.S.C. 49 et seq.; sec 303(a)(8), Pub. L. 102-232, 105 Stat. 1733, 1748 (8 U.S.C. 1182 note); and Title IV, Pub. L. 105-277, 112 Stat. 2681; and 28 U.S.C. 2461 note, Pub. L. 114-74 at § 70…
55. T.C. Summary Opinion 2015-60 — Cheryl Lynn Ireland v. Commissioner
    IRCCourt RulingsOct 1, 2015
    …SUMMARY OPINION GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.¹ Pursuant to section 7463(b), the decision to be entered is not reviewable by ¹Unless otherwise indicated, section references are to the Internal R…
56. T.C. Summary Opinion 2016-40 — Paul Parisi v. Commissioner
    IRCCourt RulingsAug 9, 2016
    …spondent. SUMMARY OPINION VASQUEZ, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not be treated as precedent fo…
57. T.C. Summary Opinion 2015-42 — Preston L. Kott v. Commissioner
    IRCCourt RulingsJul 14, 2015
    … respondent. SUMMARY OPINION PUGH, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.' ¹ Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code in effect for the year in issue. SERVED JUL 1 4 2…
58. T.C. Summary Opinion 2013-96 — Samuel & Lilian Brach v. Commissioner
    IRCCourt RulingsDec 2, 2013
    …MMARY OPINION ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the SERVED DEC - 2 2013 - 2 - petition was filed.i Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not…
59. 29 C.F.R. § 2570.34(f)(11)(i)(E) — Information to be included in every exemption application.
    ERISARegulationsApr 8, 2024related by meaning
    (f)(11)(i)(E) (E) Any felony or conspiracy involving the larceny, theft, robbery, extortion, forgery, counterfeiting, fraudulent concealment, embezzlement, fraudulent conversion, or misappropriation of funds or securities; or (f)(11)(ii) (ii) A statement describing the applicable investigation, examination, litigation,…
60. T.C. Summary Opinion 2015-12 — John Sanger Ringbloom v. Commissioner
    IRCCourt RulingsFeb 23, 2015
    …SUMMARY OPINION GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.' Pursuant to section 7463(b), the decision to be entered is not reviewable by ¹Unless otherwise indicated, section references are to the Internal R…