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61. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
    ion on small entities, using the proposed definition discussed in this section. List of Subjects 29 CFR Part 4071 Penalties 29 CFR Part 4302 Penalties In consideration of the foregoing, PBGC proposes to amend 29 CFR parts 4071 and 4302 as follows. 1. Revise part 4071 to read as follows: PART 4071—PENALTIES FOR FAILURE …
62. 87 FR 52618 — Requirements Related to Surprise Billing
    IRCFinal Rules (FR)Aug 26, 2022
    …s Act.” U.S.C.-Brookings Schaeffer on Health Policy. (March 2021). https://www.brookings.edu/​blog/​usc-brookings-schaeffer-on-health-policy/​2021/​03/​16/​recommendations-for-implementing-the-no-surprises-act/​. Back to Citation 114.  2 U.S.C. 1501 et seq. (1995). Back to Citation 115.  See House Conf. Rep. No. 104-73…
63. T.C. Memo. 2008-288 — Carl Robert Wagenknecht, Jr. v. Commissioner
    IRCCourt RulingsDec 22, 2008related by meaning
    to willful neglect . See Higbee v . Commissioner , supra at 446-447 (stating that the taxpayer bears the burden of proof regarding reasonable cause) . Accordingly, on this issue we sustain respondent's determination . V . Section 6673(a)(1 ) Section 6673(a)(1) authorizes this Court to penalize up to $25,000 a taxpayer …
64. 29 C.F.R. § 2570.91 — Definitions.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(5) civil penalty proceedings, this section shall apply in lieu of the definitions in § 18.2 of this title.
65. 97 T.C. 237; 97 T.C. No. 14 — Guilzon v. Commissioner
    IRCCourt RulingsAug 6, 1991related by meaning
    f the matter is that the payment in question should be taxable to petitioner under section 72(e). Accordingly, we sustain respondent’s determination.6 In order to take into account what appear to be mechanical errors in respondent’s calculations and to afford the parties a further opportunity to resolve the question of…
66. 121 T.C. No. 19 — Fortunato J. Mendes v. Commissioner
    IRCCourt RulingsDec 11, 2003related by meaning
    oner , supra at 780. 11 See id. at 773. 12 See Eckel v. Commissioner , T.C. Memo. 1990-174. 13 See, e.g., In re Hatton , 220 F.3d 1057, 1060 (9th Cir. 2000); In re Hindenlang , 164 F.3d 1029, 1033 (6th Cir. 1999). section 6653(a), 3 section 6662, 4 section 6013, 5 section 6033, 6 section 6651(f), 7 section 6511, 8 sect…
67. 68 T.C. 433 — Newman v. Commissioner
    IRCCourt RulingsJun 29, 1977related by meaning
    r was exercised and therefore concerned itself with other less fundamental issues. Examined in context, these cases add little to the present inquiry. Petitioners have also argued that a failure of the statute to exclude from gross income interest on the obligations here in issue, while excluding interest on other obli…
68. 88 FR 65888 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges
    IRCProposed Rules (FR)Proposed Sep 26, 2023
    …the No Surprises Act. U.S.C.-Brookings Schaeffer on Health Policy. https://www.brookings.edu/​blog/​usc-brookings-schaeffer-on-health-policy/​2021/​03/​16/​recommendations-for-implementing-the-no-surprises-act/​. Back to Citation 127.  United States Census Bureau (March 2020). 2017 SUSB Annual Data Tables by Establishm…
69. 93 T.C. 79; 93 T.C. No. 8 — McManus v. Commissioner
    IRCCourt RulingsJul 24, 1989related by meaning
    ans. Sec. 7476(a). There are two limitations on this Court’s authority which are relevant to the present case. They are contained in section 7476(b):] (3) Exhaustion of administrative remedies.— The Tax Court shall not issue a declaratory judgment or decree under this section in any proceeding unless it determines that…
70. Circular 230 § 10.92 — Special orders.
    Joint BoardRegulationsDec 30, 2016related by meaning
    The Secretary of the Treasury reserves the power to issue such special orders as he or she deems proper in any cases within the purview of this part.