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Go to T.C. Memo. 2013-214 (not yet in the library — opens the official source)
73 documents · 0.28sAllIRCERISAPBGCJoint Board
  1. Notice 2013-46 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in July 2013; the 24-month average segment rates; t…
    IRCNoticesJul 29, 2013
    …unding target. Pursuant to Notice 2007-81, the monthly corporate bond yield curve derived from June 2013 data is in Table I at the end of this notice. The spot first, second, and third segment rates for the month of June 2013 are, respectively, 1.24, 4.25, and 5.43. For plan years beginning on or after January 1, 2012,…
  2. T.C. Memo. 2015-86 — Andrew M. Hull & Vickie J. Hull v. Commissioner
    IRCCourt RulingsMay 5, 2015
    …was a "bigger issue"--petitioners' failure to make sufficient estimated tax payments to cover their 2013 Federal tax liability. Specifically, SO Okubena told Mr. Curosh that the $43,000 of estimated tax payments that petitioners had made so far was insufficient to cover their 2013 - 11 - [*11] tax liability and that sh…
  3. T.C. Memo. 2001-55 — Taylor Miller v. Commissioner
    IRCCourt RulingsMar 6, 2001
    v. Commissioner , T.C. Memo. 1998-140; Reiher v. Commissioner , T.C. Memo. 1998-75; Easter v. Commissioner , T.C. Memo. 1998-8; Brewer v. Commissioner , T.C. Memo. 1997-542, affd. without published opinion 172 F.3d 875 (9th Cir. 1999); Gillette v. Commissioner , T.C. Memo. 1997-301; Hayes v. Commissioner , T.C. Memo. 1…
  4. T.C. Memo. 1998-203 — Ramon A. & Bertha E. Garcia v. Commissioner
    IRCCourt RulingsJun 3, 1998related by meaning
    …stituted a modification of the terms of the notes. We have previously noted that a technical advice memorandum is merely a ruling given to a specific taxpayer based upon the taxpayer's specific facts and is not a ruling of general application. See Golden Belt Tel. Association, Inc. v. Commissioner , 108 T.C. 498, 506 (…
  5. T.C. Memo. 2011-139 — Raymond H. & Ana A. Ryan v. Commissioner
    IRCCourt RulingsJun 21, 2011related by meaning
    …ess petitioner qualifies for an exception. See sec. 72(t) (1); see also Stipe v. Commissioner, T.C. Memo. 2011-92; Dollander v. Commissioner, T.C. Memo. 2009-187. Petitioner has not alleged that any exception applies, nor has he introduced any evidence that could allow us to conclude that an exception applies. Therefor…
  6. Notice 2013-84 — This notice contains the 2013 Cumulative List of Changes in Plan Qualification Requirements (2013 Cumulative List) described in section 4 of Rev. Proc. 2007–44…
    IRCNoticesDec 23, 2013
    Notice 2013–84 2013 Cumulative List of Changes in Plan Qualification Requirements I. PURPOSE This notice contains the 2013 Cumulative List of Changes in Plan Qualification Requirements (2013 Cumulative List) described in section 4 of Rev. Proc. 2007–44, 2007–2 C.B. 54. The 2013 Cumulative List is to be used by plan spo…
  7. Rev. Proc. 2014-28 — This revenue procedure modifies Rev. Proc. 2013–22, 2013–18 I.R.B. 985, which sets forth the procedures of the Internal Revenue Service (Service) for issuing o…
    IRCRevenue ProceduresApr 14, 2014
    Rev. Proc. 2014–28 SECTION 1. PURPOSE This revenue procedure modifies Rev. Proc. 2013–22, 2013–18 I.R.B. 985, which sets forth the procedures of the Internal Revenue Service (Service) for issuing opinion and advisory letters for § 403(b) pre-approved plans (that is, § 403(b) prototype plans and § 403(b) volume submitte…
  8. PLR 201715001 — Employees of Businesses Under Common Control
    IRCPrivate Letter RulingsApr 14, 2017related by meaning
    INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM December 27, 2016 Number: 201715001 Release Date: 4/14/2017 Third Party Communication: None Date of Communication: Not Applicable Index (UIL) No.: 414.03-00, 414.13-00, 415.02-00 CASE - MIS No.: TAM - 121139-16 Director, Employee Plans Examinations --…
  9. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
    IRCCourt RulingsApr 2, 2020related by meaning
    …ugust 23, 2011 . . . . . . . . . . . . . . . . 145 JJ. Period 22: August 24, 2011, through June 26, 2013 . . . . . . . . . . . 147 1. Introduction...................................... 147 2. Events .......................................... 147 a. Final notice of intent to levy and Goldberg's claim for interest abatem…
  10. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023related by meaning
    … and June 30, 1979), aff’d , 961 F.2d 1255 (6th Cir. 1992); and Exxon Cor p. v. Commissioner , T.C. Memo. 1993-616, 66 T.C.M. (CCH) 1707 (a case involving tax years 1979, 1980, and 1981), aff’d sub nom. Texaco, Inc. v. Commissioner , 98 F.3d 825 (5th Cir. 1996) In Procter & Gamble Co. v. Commissioner , 95 T.C. 323, 324…
  11. T.C. Summary Opinion 2013-51 — Martin Toombs v. Commissioner
    IRCCourt RulingsJun 25, 2013related by meaning
    T.C. Summary Opinion 2013-51 UNITED STATES TAX COURT MARTIN TOOMBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27665-10S. Filed June 25, 2013. James O. Creech III, for petitioner. Thomas D. Yang, for respondent. SUMMARY OPINION ARMEN, Special Trial Judge: This case was heard pursuant to the p…
  12. Notice 2016-29 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2016 used under § 417(e)(3)(D), the 24…
    IRCNoticesMay 2, 2016related by meaning
    exemption from the individual shared responsibility payment because of a lack of affordable minimum essential coverage. Notice 2016–30 Notice 2016–30 The Notice provides that the Service has designated, under I.R.C. section 7502(f), eight new delivery services as designated Private Delivery Services that qualify for t…
  13. T.C. Memo. 2019-1 — Robert Wesley v. Commissioner
    IRCCourt RulingsMar 14, 2019related by meaning
    …ce. See, e.g., Katz v. Commissioner, 115 T.C. 329, 337-338 (2000); Williamson v. Commissioner, T.C. Memo. 2009-188, 98 T.C.M. (CCH) 110, 112; Stockton v. Commissioner, T.C. Memo. 2009-186, 98 T.C.M. (CCH) 103, 106. Indeed, the regulations explicitly provide a taxpayer will not be granted a face-toface hearing when his …
  14. T.D. 9767 — Final regulations providing guidance under section 432(e)(9)(D)(vii) on an additional limitation on a benefit suspension with respect to certain multiemployer …
    IRCTreasury DecisionsMay 23, 2016related by meaning
    ple, Deputy Commissioner for Services and Enforcement. Approved: April 29, 2016. Mark J. Mazur, Assistant Secretary of the Treasury (Tax Policy). Note (Filed by the Office of the Federal Register on May 3, 2016, 4:15 p.m., and published in the issue of the Federal Register for May 5, 2016, 81 F.R. 27011) [1] Section 20…
  15. T.C. Memo. 2017-201 — Joseph E. Bormet v. Commissioner
    IRCCourt RulingsOct 16, 2017related by meaning
    T.C. Memo. 2017-201 PA UNITED STATES TAX COURT JOSEPH E. BORMET, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6863-16. Filed October 16, 2017. Bradley S. McCann, for petitioner. Angela B. Reynolds and Briseyda Villalpando, for respondent. MEMORANDUM OPINION GOEKE, Judge: Respondent determined a…
  16. T.C. Memo. 2017-186 — Joe Pokawa & Nancy Fatoma v. Commissioner
    IRCCourt RulingsSep 21, 2017
    es of $53,114 from AT&T in 2013 and $5,984 from Ad Susman & Associates, Inc., in 2014. After losing his job with AT&T Mr. Pokawa withdrew money from a retirement account to invest in various business activities. The withdrawals were reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-…
  17. T.C. Memo. 2017-5 — Brian E. Harriss v. Commissioner
    IRCCourt RulingsJan 5, 2017related by meaning
    65 cz T.C. Memo. 2017-5 UNITED STATES TAX COURT BRIAN E. HARRISS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 12528-14, 25358-14. Filed January 5, 2017. Brian E. Harriss, pro se. Randall B. Childs and Caroline R. Krivacka, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge…
  18. T.C. Memo. 2014-80 — Michael H. Boulware v. Commissioner
    IRCCourt RulingsMay 6, 2014
    …upon an opinion rendered by this Court on June 8, 2009, in HIE Holdings, Inc. v. Commissioner, T.C. Memo. 2009-130 (deficiency case), affirmed by the Court of Appeals for the Ninth Circuit on April 5, 2013, 521 Fed. 'All section references are to the Internal Revenue Code (Code) in effect at all relevant times, and all…
  19. T.C. Memo. 2021-105 — Sherrie L. Webb v. Commissioner
    IRCCourt RulingsAug 31, 2021related by meaning
    …and Tax Court proceeding with respect to the CDP l evy n otice. See Ragsdale v. Commissioner , T.C. Memo 2019-33, at *35 (citing Perrin v. Commissioner , T.C. Memo . 2012- 22, slip op. at 8). - 11 - [* 11] CNC status, Ms. Rego was unable to provide a collection alternative-- including granting CNC status - - s ince pet…
  20. T.C. Memo. 1995-599 — Rhett B. & Sandra L. Ross v. Commissioner
    IRCCourt RulingsDec 19, 1995
    …fer Refund does not constitute a qualified total distribution. See Wittstadt v. Commissioner , T.C. Memo. 1995492; Humberson v. Commissioner , T.C. Memo. 1995-470; Pumphrey v. Commissioner , T.C. Memo. 1995-469 ; Adler v. Commissioner , T.C. Memo. 1995-148; Dorsey v. Commissioner , T.C. Memo. 1995-97; Brown v. Commissi…