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61 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. T.C. Summary Opinion 2007-168 — Cheryl Kunsman v. Commissioner
    IRCCourt RulingsSep 24, 2007related by meaning
    trates actual knowledge by petitioner of the . IRA distribution, at the time she signed th e 6 The five criteria of sec . 6015(b)(1) are conjunctive . Having concluded that sec . 6015(b)(1)(C) is not satisfied, we need not, and do not, discuss the criteria of the other subsections of sec . 6015(b)(1) . - 11 - return . …