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41. 88 FR 74386 — Disclosure of Records
    IRCProposed Rules (FR)Proposed Oct 31, 2023related by meaning
    to a state, and (3) must not be released by a state to the public or any third party, unless explicitly approved in writing, in advance, by Treasury. (d) Liability. Treasury is not liable for any loss, liability, cost, or expense that may result from a state's receipt, use, or distribution of records or any information…
42. T.C. Memo. 2013-245 — Terry L. & Sheila K. Ellis v. Commissioner
    IRCCourt RulingsOct 29, 2013
    …t has demonstrated that the amount of tax required to be shown on petitioners' 2005 return was $140,922.26 Petitioners' understatement of $135,936 is therefore greater than 10% of the tax required to be shown on the return, which is greater than $5,000. Accordingly, respondent has met his burden of production under sec…
43. 91 FR 55462 — Federal Independent Dispute Resolution Operations; Correction
    IRCFinal Rules (FR)Aug 28, 2026related by meaning
    on, Publications and Regulations, Associate Chief Counsel, (Procedure and Administration) Department of the Treasury. In concurrence: Kurt D. Dykstra, General Counsel, Office of Personnel Management. [FR Doc. 2026-17622 Filed 8-27-26; 8:45 am] BILLING CODE 6325-63-P; 4831-GV-P; 4510-29-P; 4169-69-P
44. T.C. Memo. 2010-149 — Harold X. O'Boyle v. Commissioner
    IRCCourt RulingsJul 13, 2010
    …Additions to tax under sec . Year Deficiency 6651(a)(1) 6651(a)(2) 665 4 2000 $23,688 $5,329 .80 $5,922 .00 $1,265 .2 8 2001 67,726 15,238 .35 16,931 .50 2,706 .5 4 2002 77,558 17,450 .55, 19,389 .50 2,591 .7 7 Sally R . O'Boyl e Additions to tax under sec . Year Deficiency 6651 (a) (1) 6651(a)(2) 665 4 2000 $76,162 $1…
45. 29 C.F.R. § 2570.6 — Consent order or settlement.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
46. T.C. Memo. 1999-161 — Roblene, Inc. v. Commissioner
    IRCCourt RulingsMay 13, 1999
    … Principal Year tips, etc. Income Business (Form 1040-Line 7) (Schedule C) (Schedule C) 1987 $0 $32,922 -- 1988 0 53,718 Real Estate Sales 1989 31,426.65 57,271.12 Real Estate Sales 1990 40,040 60,543 Realtor For 1989, we note that no W-2 is included in the record to determine the source of the $31,426.65 of salaries a…
47. 29 C.F.R. § 2520.104a-7 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
48. 73 T.C. 1142 — Home Interiors & Gifts, Inc. v. Commissioner
    IRCCourt RulingsMar 24, 1980
    …12 Bonus 5,651.94 8,576.99 11,875,09 17,984 21,910 Total 62,171.34 94,347.00 130,625.94 183,624 241,922 Profit-sharing 9,161.48 13,960.19 19,348.99 27,238 36,032 Total 71,232.48 108,307.69 149,974.93 210,862 277,954
49. 116 T.C. No. 13 — Kenneth L. Nordtvedt v. Commissioner
    IRCCourt RulingsMar 13, 2001
    …ed Contribution 1965-66 $350 1966-67 350 1967-68 611 1968-69 639 . 1969-70 7·93 1970-71 822 1971-72 922 1972-73 887 197 3-7 4 1, 131 1974-75 1,122 1975-76 1,613 1976-77 1,592 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 Petit…
50. I.R.C. § 6652(c)(1)(D) — Failure to file certain information returns, registration statements, etc.
    IRCCode / StatuteJan 24, 2020related by meaning
    (c)(1)(D) (D) Public inspection of applications for exemption and notice of status In the case of a failure to comply with the requirements of section 6104(d) with respect to any exempt status application materials (as defined in such section) or notice materials (as defined in such section) on the date and in the mann…
51. T.C. Memo. 2001-55 — Taylor Miller v. Commissioner
    IRCCourt RulingsMar 6, 2001
    …rted against the Government “‘on the same terms as any other litigant’”. United States v. Hatcher , 922 F.2d 1402, 1410 (9th Cir. 1991) (quoting - 25 - Heckler v. Community Health Servs. , 467 U.S. 51, 60 (1984)). The doctrine of equitable estoppel is applied against respondent “with utmost caution and restraint.” Schu…
52. T.C. Memo. 1999-369 — Westchester Plastic Surgical Associates, P.C. v. Commissioner
    IRCCourt RulingsNov 5, 1999
    …rts the following information: Assets Beginning of year End of year Cash $646 $2,295 Receivables 38,922 40,063 Investments Real estate and mortgages -0- 137,270 Loans to participants: Mortgages -0- -0Other 152,112 -0- Total investments 152,112 137,270 Total assets 191,680 179,628 Liabilities Total liabilities -0- -0- N…
53. Circular 230 § 10.72(d)(4)(iii) — Hearings.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (d)(4)(iii) (iii) Denials. If a motion for a protective order is denied in whole or in part, the Administrative Law Judge may, on such terms or conditions as the Administrative Law Judge deems just, order any party or person to comply with, or respond in accordance with, the procedure involved. (d)(4)(iv) (iv) Public i…
54. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    …einafter NIFLA] (citations omitted). Back to Citation 290.   Cap. Associated Indus., Inc. v. Stein, 922 F.3d 198, 208-09 (4th Cir. 2019); see NIFLA, 138 S. Ct. at 2375. In the case of a rule with an incidental burden on speech, a deferential standard of review applies. See id. at 2372. Back to Citation 291.   E.g., Per…
55. T.C. Memo. 2013-84 — K & K Veterinary Supply, Inc. v. Commissioner
    IRCCourt RulingsMar 25, 2013
    … 2007 Officers: J. Lipsmeyer $981,728 $746,229 M. Lipsmeyer 215,000 198,000 Employees: D. Lipsmeyer 922,853 735,029 Stewart 287,528 287,429 Petitioner claimed deductions for the Business Property rent of $564,000 and $651,000 on the 2006 Form 1120 and 2007 Form 1120, respectively. On April 21, 2011, respondent sent to …
56. T.C. Memo. 2019-1 — Robert Wesley v. Commissioner
    IRCCourt RulingsMar 14, 2019related by meaning
    ho conducted petitioner's CDP hearing, a USPS document relating to the notice of deficiency for 2012, and a copy of this Court's order and decision in Wesley v. Commissioner, docket No. 6560-14L. At trial petitioner offered and we admitted into evidence a screen shot of information he had downloaded from the USPS track…
57. 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,…
58. T.C. Memo. 1995-539 — Guy Schoenecker, Inc.; Business Incentives, Inc.; and Carousel By Guy, Inc. v. Commissioner
    IRCCourt RulingsNov 14, 1995
    …r 1991. For its fiscal year 1988 Animal Fair paid Mr. Richard Duff $103,750 and Mr. Dean Fitch $156,922 for service for three-quarters of the year, and Mr. William Jeurgens - 13 - $122,047. For its fiscal year 1989 Animal Fair paid Mr. Richard Duff $137,500 and for its fiscal year 1990 paid him $157,000. Mr. Duff was p…
59. 122 T.C. No. 16 — Gregory Iannone v. Commissioner
    IRCCourt RulingsApr 19, 2004related by meaning
    the payment of such tax. * * * Section 6334(a) exempts from levy: (1) Wearing apparel and school books; (2) fuel, provisions, furniture, and personal effects; (3) books and tools of a trade, business, or profession; (4) unemployment benefits; (5) undelivered mail; (6) certain annuity and pension payments; (7) workmen’…
60. T.C. Memo. 2010-262 — Hal Hollingsworth v. Commissioner
    IRCCourt RulingsDec 2, 2010
    …sed capital gain adjustment of $5,236 and petitioner's entitlement to a short term capital loss of $922. - 3 - FINDINGS OF FACT Some of the facts'have been stipulated. The stipulated facts, with accompanying exhibits, are hereby incorporated by this reference. At the time his petition was filed, petitioner resided in M…