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82 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. T.C. Memo. 2011-104 — Patricia Louise Hyde v. Commissioner
    IRCCourt RulingsMay 19, 2011related by meaning
    tates v. Boyle, supra at 245. Petitioner concedes that she never filed a Form 1040 for 2006.' Respondent has therefore met his burden of production as 'The "Tax Statement" petitioner filed in 2006 is not a valid tax return because it consists entirely of zeros and does not contain sufficient information for the Interna…
  2. 76 FR 13932 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations
    IRCProposed Rules (FR)Proposed Mar 15, 2011related by meaning
    431 to impose civil and criminal penalties for the unauthorized disclosure or inspection of section 6104(c) information. IV. IRS Disclosure Procedures In general, before any federal or state agency may receive returns and return information from the IRS under a particular Code provision, it must file with the IRS a rep…