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68 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. 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,…
  2. T.C. Memo. 2001-317 — Herbert L. & Jennifer L. Whitehead v. Commissioner
    IRCCourt RulingsDec 20, 2001
    …h Cir. 1992), affg. T.C. Memo. 1991-179; Antonides v. Commissioner , 91 T.C. 686, 699 (1988), affd. 893 F.2d 656 (4th Cir. 1990). - 59 - The accuracy-related penalty under section 6662(a) does not apply to any portion of an underpayment if it is shown that there was reasonable cause for, and that the taxpayer acted in …
  3. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    ial Institution, an entity in the same Controlled Group as the Financial Institution, or an Investment Professional has been: (1) Convicted by either: (A) a U.S. Federal or State court as a result of any felony involving abuse or misuse of such person's employee benefit plan position or employment, or position or emplo…
  4. T.C. Memo. 1999-199 — Don Laverne Clarke v. Commissioner
    IRCCourt RulingsJun 18, 1999
    …m property. See Miller v. Commissioner , 77 T.C. 97 (1981). Petitioner contends that he received $7,893 of "compensation" during 1993 consisting of an IRA distribution in the amount of $2,900, dividend income in the amount of $4,640, and capital gain in the amount of $353. In this regard, he contends that Congress did …
  5. 88 FR 78134 — Income and Currency Gain or Loss With Respect to a Qualified Business Unit
    IRCProposed Rules (FR)Proposed Nov 14, 2023related by meaning
    26 U.S.C. 863(a), 864(e), 865(i), and 7701(f). * * * * * Section 1.861-12T also issued under 26 U.S.C. 863(a), 864(e), 865(i), and 7701(f). * * * * * Section 1.861-13T also issued under 26 U.S.C. 863(a), 864(e), 865(i), and 7701(f). * * * * * Section 1.861-14T also issued under 26 U.S.C. 863(a), 864(e), 865(i), and 77…
  6. T.C. Summary Opinion 2015-42 — Preston L. Kott v. Commissioner
    IRCCourt RulingsJul 14, 2015
    …iency of $5,792 in petitioner's Federal income tax for 2011 and a penalty under section 6662(a) of $893. The issues for decision are: (1) whether petitioner is liable for the 10% additional taTîmposed by section 72(t) for distributions from a section 401(k) retirement plan and (2) whether petitioner is liable for a pen…
  7. T.C. Memo. 2007-19 — Bidyut K. & Diana T. Bhattacharyya v. Commissioner
    IRCCourt RulingsJan 30, 2007
    …ncapacitated to a degree that they could not file their returns. Williams v. Commissioner, 16 T..C. 893, 905-906 (1951); see, e.g., Joseph v. Commissioner, T.C. Memo. 2003-19 ("Illness or incapacity may constitute reasonable cause if the taxpayer establishes that he was so ill that he was unable to file."). Petitioners…
  8. T.C. Memo. 2005-258 — Joyce M. Thomas v. Commissioner
    IRCCourt RulingsNov 1, 2005
    …apacitated to such a degree that she could not file her returns. Williams v. Commissioner , 16 T.C. 893, 905-906 (1951); see, e.g., Joseph v. Commissioner , T.C. - 8 - Memo. 2003-19 (“Illness or incapacity may constitute reasonable cause if the taxpayer establishes that he was so ill he was unable to file.”); Black v. …
  9. T.C. Memo. 2005-67 — Laura D. Seidel v. Commissioner
    IRCCourt RulingsMar 31, 2005
    … making a profit. Commissioner v. Groetzinger , 480 U.S. 23, 35 (1987); Antonides v. Commissioner , 893 F.2d 656, 659 (4th Cir. 1990), affg. 91 T.C. 686 (1988). Petitioner has the burden of proving that she was engaged in a trade or business, i.e., Port of Mystery, and that she is - 20 - 5 The Internal Revenue Service …
  10. 87 FR 14722 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAProposed Rules (FR)Proposed Mar 15, 2022related by meaning
    r Federal or state law; or ( printed page 14744) (ii) A statement describing the applicable investigation, examination, litigation or controversy; and (12)(i) Either a statement that, within the last 13 years, the independent fiduciary has not been either convicted or released from imprisonment, whichever is later, as …
  11. 116 T.C. No. 13 — Kenneth L. Nordtvedt v. Commissioner
    IRCCourt RulingsMar 13, 2001
    …,592 1977-78 1,814 1978-79 1,102 197 9-80 1, 77 4 1980-81 529 1981-82 1,838 1982-83 1,012 1983-84 2,893 1984-85 7,042 1987-88 7,898 Total 36,734 Petitioner's nominal basis in his pension plan is $36,734. Since petitioner's retirement in July of 1988, he has been receiving a - 4 - gross pension payment of $26,313 annual…
  12. 138 T.C. No. 7 — Research Corporation v. Commissioner
    IRCCourt RulingsFeb 29, 2012related by meaning
    statutory notice of deficiency was issued more than 6 years after petitioner filed its Form 5530. The statute of,limitations is an affirmative defense that must be specifically pleaded; Petitioner did not raise the statute of;limitations as an affirmative defense in its pleadings for the taxable year at issue. Accordin…
  13. T.C. Memo. 1997-545 — French E. & Janice C. Hickman v. Commissioner
    IRCCourt RulingsDec 11, 1997
    …h Cir. 1992), affg. T.C. Memo. 1991-179; Antonides v. Commissioner , 91 T.C. 686, 699 (1988), affd. 893 F.2d 656 (4th Cir. 1990); Neely v. Commis- sioner , 85 T.C. 934, 947 (1985). The accuracy-related penalty under section 6662(a) does not apply to any portion of an underpayment if it is shown that there was reasonabl…
  14. T.C. Memo. 1995-501 — James E. & Cynthia R. Copley v. Commissioner
    IRCCourt RulingsOct 17, 1995
    … 1990, the market value of the stock purchased by Fidelity for petitioner's IRA account totaled $17,893.10. On 4 or about October 31, 1990, petitioner withdrew the entire balance of his account ($16,831.81) and closed his Fidelity IRA. On October 31, 1990, petitioner deposited the funds withdrawn into a personal checki…
  15. T.C. Memo. 1997-8 — Gary Benton & Karen Ruth Logsdon v. Commissioner
    IRCCourt RulingsJan 6, 1997
    …d revg. in part T.C. Memo. 1989-390; Antonides v. Commissioner , 91 T.C. 686, 702-703 (1988), affd. 893 F.2d 656 (4th Cir. 1990); sec. 1.6662-4(d)(3), Income Tax Regs. With respect to the penalty under section 6662, the burden of proof is on petitioners. Rule 142(a). Petitioners do not argue that they had substantial a…
  16. T.C. Summary Opinion 2015-13 — Gustavo E. Morles v. Commissioner
    IRCCourt RulingsFeb 23, 2015
    … to the Tax Court Rules of Practice and Procedure. - 3 - (Schwab). In 2010 petitioner received a $6,893.10 distribution from the plan (plan distribution). The plan distribution is shown on a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., for 201…
  17. I.R.C. § 3405(e)(12) — Special rules for pensions, annuities, and certain other deferred income
    IRCCode / StatuteJan 12, 2018related by meaning
    (e)(12) (12) Failure to provide correct TIN If— no election under subsection (a)(2) or (b)(2) shall be treated as in effect and subsection (a)(4) shall not apply to such payee. (e)(12)(A) (A) a payee fails to furnish his TIN to the payor in the manner required by the Secretary, or (e)(12)(B) (B) the Secretary notifies …
  18. 154 T.C. No. 6 — Sandra M. Conard v. Commissioner
    IRCCourt RulingsMar 10, 2020
    …"). 50ther Courts of Appeals follow the same framework. See, e.g., Young v. United States, 332 F.3d 893, 895-896 (6th Cir. 2003); Edwards v. Valdez, 789 F.2d 1477, 1482-1483 (10th Cir. 1986); Grauvogel v. Commissioner, 768 F.2d 1087, 1089 (9th Cir. 1985); Richards v. Commissioner, 745 F.2d 524, 525-526 (8th Cir. 1984),…
  19. T.C. Memo. 2014-143 — Keith Robertson v. Commissioner
    IRCCourt RulingsJul 21, 2014
    …for that year. Motorola's payroll records show a reduction in petitioner's 2009 take-home pay of $5,893 for a "tax levy." In the light of this pattern of past noncompliance, we do not find credible petitioner's testimony that he was in full compliance with his tax obligations for 2009. - 7 - [*7] Respondent has establi…
  20. I.R.C. § 501(c)(18)(D)(iv) — Exemption from tax on corporations, certain trusts, etc.
    IRCCode / StatuteJan 24, 2020related by meaning
    (c)(18)(D)(iv) (iv) the requirements of section 401(a)(30) are met. (c)(19) (19) A post or organization of past or present members of the Armed Forces of the United States, or an auxiliary unit or society of, or a trust or foundation for, any such post or organization— [(20) Repealed. Pub. L. 113–295, div. A, title II,…