IRCCourt RulingsFeb 9, 1998related by meaning
petition and other pleadings,
responses to respondent's discovery requests, requests for
discovery from respondent, and testimony at trial. Petitioner did not cooperate with respondent during audit or the appeals
conference.
We find that petitioner maintained frivolous positions with
respect to his income tax liability…
IRCFinal Rules (FR)Nov 12, 2020
…imated labor cost
2022
1,959
1,959
37,440.0
73,344,960
$10,374,237,120
2023
1,959
1,959
24,440.0
47,877,960
6,611,791,830.97
2024
1,959
1,959
8,060.0
15,789,540
2,180,484,540.00
3 year Average
1,959
1,959
23,313
45,670,820
6,388,837,830.32
Table 9—Estimated Low-End Three Year Average Annual Hour Burden and Costs for Al…
81 FR 25363 — Payment of Premiums; Late Payment Penalty Relief PBGCProposed Rules (FR)Proposed Apr 28, 2016
…ing normal business hours. (TTY and TDD users may call the Federal relay service toll-free at 1-800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Deborah C. Murphy, Deputy Assistant General Counsel for Regulatory Affairs (
murphy.deborah@pbgc.gov), Office of the General Counsel, Pe…
PBGCProposed Rules (FR)Proposed Sep 30, 2019
…-4040 during normal business hours. TTY users may call the Federal relay service toll-free at 1-800-877-8339 and ask to be connected to 202-326-4040.
FOR FURTHER INFORMATION CONTACT:
Gregory Katz (
katz.gregory@pbgc.gov), Attorney, Regulatory Affairs Division, Office of the General Counsel, Pension Benefit Guaranty Cor…
84 FR 53084 — Administrative Review of Agency Decisions PBGCProposed Rules (FR)Proposed Oct 4, 2019
…6-4040 during normal business hours. (TTY users may call the Federal relay service toll-free at 800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Karen B. Levin (
levin.karen@pbgc.gov), Attorney, Regulatory Affairs Division, Office of the General Counsel, Pension Benefit Guaranty C…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019
call the Federal relay service toll-free at 800-877-8339 and ask to be connected to 202-326-4040.
FOR FURTHER INFORMATION CONTACT:
Stephanie Cibinic ( cibinic.stephanie@pbgc.gov), Deputy Assistant General Counsel for Regulatory Affairs, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street …
IRCCourt RulingsMar 7, 2000related by meaning
994 and 1995 tax
liabilities.
We grant respondent's motion for a penalty under section
6673. Under section 6673, this Court may award a penalty to the United States of up to $25,000 when the proceeding has been
instituted or maintained by the taxpayer primarily for delay or
if the taxpayer's position in such proceeding…
84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCProposed Rules (FR)Proposed Feb 6, 2019
ay call the Federal relay service toll-free at 1-800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Hilary Duke ( duke.hilary@pbgc.gov), Assistant General Counsel for Regulatory Affairs, Office of the General Counsel, 202-326-4400, extension 3839. (TTY users may call the Federal rel…
IRCCourt RulingsJun 7, 1984related by meaning
eived. An exception is provided in § 402(a)(2) for capital gains treatment in specific cases. * * * The exception was always strictly construed. * * * Further expansion of the favored treatment specifically provided in § 402(a)(2) as an exercise of legislative grace is a function for the Congress, not for the Courts. S…
80 FR 44312 — Annual Financial and Actuarial Information Reporting; Changes to Waivers PBGCProposed Rules (FR)Proposed Jul 27, 2015
…ing normal business hours. (TTY and TDD users may call the Federal relay service toll-free at 1-800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Catherine B. Klion (
Klion.Catherine@pbgc.gov), Assistant General Counsel for Regulatory Affairs, Office of the General Counsel; or Dani…
80 FR 18172 — Multiemployer Plans; Electronic Filing Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2015
…ing normal business hours. (TTY and TDD users may call the Federal relay service toll-free at 1-800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Catherine B. Klion (
klion.catherine@pbgc.gov), Assistant General Counsel for Regulatory Affairs, or Donald McCabe (
mccabe.donald@pbgc.…
81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016
…eslie Larson, Internal Revenue Service (IRS), at the IRS taxpayer assistance answering service at 1-877-829-5500 (a toll-free number), for questions relating to Schedule R, Schedule E, as well as the general reporting requirements under Internal Revenue Code (Code); Steven Klubock, IRS, at 1-877-829-5500, for IRS quest…
IRCCourt RulingsMar 22, 2007related by meaning
ddition to tax must be
sustained.
Section 6673(a)(1) authorizes the Court to require a
taxpayer to pay the United States a penalty in an amount not to exceed $25,000 whenever the taxpayer’s position is frivolous or
groundless or the taxpayer has instituted or pursued the
proceeding primarily for delay. Respondent has n…
76 FR 67105 — Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans; Pension Protection Act of 2006 PBGCProposed Rules (FR)Proposed Oct 31, 2011
DD users may call the Federal relay service toll free at 1-(800) 877-8339 and ask to be connected to (202) 326-4040.)
FOR FURTHER INFORMATION CONTACT: John H. Hanley, Director, or Constance Markakis, Attorney; Legislative and Regulatory Department, Pension Benefit Guaranty Corporation, 1200 K Street, NW., Washington, D…
IRCCourt RulingsMay 30, 1984related by meaning
ents of section 2039(c)(3).
Due to concessions and in order to reflect petitioner’s claim for an overpayment,
Decision will be entered under Rule 155. Unless otherwise indicated, all section references are to the Internal Revenue Code of 1954 as amended and in effect at the date of death, and all references to Rules ar…
75 FR 64683 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations PBGCProposed Rules (FR)Proposed Oct 20, 2010
…ing normal business hours. (TTY and TDD users may call the Federal relay service toll-free at 1-800-877-8339 and ask to be connected to 202-326-4040.)
FOR FURTHER INFORMATION CONTACT:
Catherine B. Klion, Manager, or Deborah C. Murphy, Attorney, Regulatory and Policy Division, Legislative and Regulatory Department, Pens…
IRCCourt RulingsJan 19, 2010related by meaning
JOHN C . . A MBRUST, Petitioner v .
COMMISSTONEROF INTERNAL 'REVENUE, Responden t
.° Filed .' January` "19, 2010 .
GOLDBERG , Specia l Trial" Judge : ,' This case w as heard-pursuant
to the provision ` s of secti n6 7463 of' .the Internal Revenue Code i n
effect at the time the {pet'tion was filed . Pursuant ' to '-sec…
PBGCRegulationsJan 1, 2017
…r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable rules under those requirements for determining the filing and issuance date. (Subpart A tells you what filing methods you may use for filings with us…
IRCCourt RulingsFeb 25, 2016related by meaning
idence were submitted. Higbee v. Commissioner, 116
T.C. 438, 442 (2001).
Petitioner has not alleged at any point that the burden of proof should shift to respondent in these cases. Furthermore, petitioner has failed to show that he
has substantiated each item at issue and produced all required records with respect
to t…
PBGCRegulationsJan 1, 2017
…t use a “designated delivery service” under section 7502(f) of the Internal Revenue Code (Title 26, USC). Our Web site, http://www.pbgc.gov, lists those designated delivery services. You should make sure that both the provider and the particular type of delivery (such as two-day delivery) are designated.