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75 documents · 0.29sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2013-42 — Roger Phillips v. Commissioner
    IRCCourt RulingsFeb 7, 2013
    …654(a) addition to tax is mandatory, see sec. 6654(a), (e); Recklitis v. Commissioner, 91 T.C. 874, 913 (1988), and sec. 6654 does not contain a general exception for reasonable cause or absence of willful neglect, see Grosshandler v. Commissioner, 75 T.C. 1, 21 (1980). Petitioner does not contend that any of the statu…
  2. 86 FR 73976 — Revision of Annual Information Return/Reports
    ERISAFinal Rules (FR)Dec 29, 2021related by meaning
    …an, are matters that generally are subject to the fiduciary responsibility provisions of Title I of ERISA”.); Information Letter to Diana Ceresi (Feb. 2, 1998) (“when the selection of a health care provider involves the disposition of employee benefit plan assets, such selection is an exercise of authority or control w…
  3. T.C. Memo. 2012-213 — Mark William Murray v. Commissioner
    IRCCourt RulingsJul 25, 2012
    …Memo. 2010-278, 2010 Tax Ct. Memo LEXIS 318, at *12 (citing Recklitis v. Commissioner, 91 T.C. 874, 913 (1988)). Petitioner has not shown that any of the statutory exceptions under section 6654(e) applies. Accordingly, we find that petitioner is liable for the addition to tax under section 6654 and sustain respondent's…
  4. 121 T.C. No. 14 — Jimmy D. & Marlene M. Morloc Weaver v. Commissioner
    IRCCourt RulingsOct 8, 2003
    …acts. See Rule 122. Petitioners petitioned the Court to redetermine deficiencies of $11,284 and $12,913 in their 1996 and 1997 Federal income tax, respectively. Following concessions, we are left to decide whether sections 404(d) and 461(h) require that Clarkston Window & Door, Inc. (Clarkston), an accrual method S cor…
  5. ERISA § 4063(e) (29 U.S.C. § 1363) — Liability of substantial employer for withdrawal from single-employer plans under multiple controlled groups
    PBGCCode / StatuteJan 6, 2017related by meaning
    (e) (e) Indemnity agreement The corporation is authorized to waive the application of the provisions of subsections (b), (c), and (d) of this section whenever it determines that there is an indemnity agreement in effect among contributing sponsors under the plan which is adequate to satisfy the purposes of this section…
  6. T.C. Memo. 1998-388 — Robert B. Keenan v. Commissioner
    IRCCourt RulingsNov 2, 1998
    …54(a); Niedringhaus v. Commissioner , supra at 222; Recklitis v. - 15 - Commissioner , 91 T.C. 874, 913 (1988); G rosshandler v. Commissioner , 75 T.C. 1, 20-21 (1980). Petitioner bears the burden of proving qualification for the exceptions. See H abersham-Bey v. Commissioner , 78 T.C. 304, 319-320 (1982). Because peti…
  7. T.C. Memo. 2005-192 — Arthur F. Millard v. Commissioner
    IRCCourt RulingsAug 8, 2005
    …Code Ann. secs. 11-3-101 and 11-4-101 (1981). Citing A.G. Edwards & Sons, Inc. v. Paulk , 25 Bankr. 913 (Bankr. M.D. Ga. 1982), petitioner contends that a check is not a financial statement or money but is evidence of debt. Petitioner also cites United States v. Forcellati , 610 F.2d 25 (1st Cir. 1979), as illustrative…
  8. T.C. Memo. 2003-156 — Michael W. Duncan v. Commissioner
    IRCCourt RulingsMay 28, 2003
    …, mislead, or otherwise prevent the collection of such tax. Laurins v. Commissioner , 889 F.2d 910, 913 (9th Cir. 1989), affg. Norman v. Commissioner , T.C. Memo. 1987-265; Parks v. Commissioner , supra at 661. The existence of fraud is a question of fact to be resolved upon consideration of the entire record. DiLeo v.…
  9. T.C. Memo. 2022-100 — Donald Furrer & Rita Furrer v. Commissioner
    IRCCourt RulingsSep 28, 2022
    …oes not result in income to the donor . . . .” ( quoting Humacid Co. v. Commissioner , 42 T.C. 894, 913 (1964) ) ) . A nd because CRTs are exempt from income tax, appreciated property can be sold by the trust tax free. See § 664(c)(1); Treas. Reg. § 1.664-1(a)(1)(i). Howe ver, notwithstanding a CRT’s tax - exempt statu…
  10. T.C. Memo. 1999-174 — Chrys L. Udoh v. Commissioner
    IRCCourt RulingsMay 21, 1999
    …le to file his return within the date prescribed by law. See Crocker v. Commissioner , 92 T.C. 899, 913 (1989); Estate of Vriniotis v. Commissioner , 79 T.C. 298, 310 (1982); sec. 301.6651-1(c)(1), Proced. & Admin. Regs. Willful neglect is viewed as a conscious, - 12 - 4 Petitioner asserts that respondent has wrongfull…
  11. 75 FR 65263 — Definition of the Term “Fiduciary”
    ERISAProposed Rules (FR)Proposed Oct 22, 2010related by meaning
    e meaning of section 3(21)(A)(i) of ERISA. See Advisory Opinion 97-16A (May 22, 1997). Back to Citation 20.  29 CFR 2510.3-21(c). Back to Citation 21.  The scope of the regulation was further limited by the Department in a 1976 advisory opinion (AO 76-65), in which it concluded that, under the facts described therein, …
  12. T.C. Memo. 1998-52 — Robert E. Dunham v. Commissioner
    IRCCourt RulingsFeb 9, 1998
    …rtheless unable to file a return within the prescribed time. Crocker v. Commissioner , 92 T.C. 899, 913 (1989); sec. 301.6651-1(c)(1), Proced. & Admin. Regs. Respondent asserted the section 6651(a)(1) addition for - 10 - 1989 in the Answer and, thus, has the burden of proof on this issue. Rule 142(a). An unsigned Form …
  13. T.C. SUMMARY OPINION 2020-12 — Edwin D. Benton & Sheila E. Benton v. Commissioner
    IRCCourt RulingsMar 11, 2020
    …See United States v. Boyle, 469 U.S. 241, 245-246 (1985); Crocker v. Commissioner, 92 T.C. 899, 912-913 (1989); sec. 301.6651-1(c)(1), Proced. & Admin. Regs. Willful neglect has been defined as a "conscious, intentional failure or reckless indifference." Boyle, 469 U.S. at 245. Reasonable cause exists where the taxpaye…
  14. 84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAFinal Rules (FR)Jul 31, 2019related by meaning
    …d/or the employees of other members of the controlled group to be an employer within the meaning of ERISA section 3(5). Back to Citation 147.
  15. T.C. Memo. 1998-42 — William C. Reichenbach v. Commissioner
    IRCCourt RulingsFeb 4, 1998
    …payer has met one of the exceptions contained therein. See Recklitis v. Commissioner , 91 T.C. 874, 913 (1988); Tillman v. Commissioner , T.C. Memo. 1996-8. Because petitioner