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81. T.C. Memo. 2007-68 — Christina L. Belmont v. Commissioner
    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…
82. T.C. Summary Opinion 2001-182 — Roy Robert Botts v. Commissioner
    IRCCourt RulingsDec 11, 2001
    …tion to petitioner. Union Bank withheld Federal income tax of $11,015.03 and State income tax of $3,304.51. This left a balance of $7,656.80 ($21,976.34 minus $11,015.03 and $3,304.51). Union Bank identified the $7,656.80 as a loan payoff. Petitioner - 3 - disputes this representation and contends that the amount was w…
83. T.C. Memo. 2014-27 — Boyd J. Black & Janice C. Black v. Commissioner
    IRCCourt RulingsFeb 12, 2014related by meaning
    includible in income under section 61(a)(12) and subject to tax. However, this issue is moot because petitioners' debts were not discharged but rather extinguished, and thus petitioners' income was not from discharge of indebtedness. III. Accuracy-Related Penalty Section 6662(a) imposes an accuracy-related penalty equa…
84. T.C. Summary Opinion 2014-92 — Alex Halo v. Commissioner
    IRCCourt RulingsSep 11, 2014
    …titioner was unemployed for the entire year, and he received unemployment compensation totaling $24,304. Petitioner also received taxable interest income during the year totaling $170.55. Finally, petitioner received Social Security benefits during the year totaling $34,346.50. Of that amount, $7,554 was paid in 2010 f…
85. 82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017
    ERISAFinal Rules (FR)Jan 18, 2017related by meaning
    ation for which a citation or order was issued under 104(a) of the Mine Act 30 CFR 100.5(C) 7,399 7,520. MSHA Federal Mine Safety & Health Act of 1977 Violation of mandatory safety standards related to smoking standards 30 CFR 100.5(D) 313 318. MSHA Federal Mine Safety & Health Act of 1977 Flagrant violations under 110…
86. 29 C.F.R. § 4050.305(c) — Filing with PBGC.
    PBGCRegulationsJan 22, 2018related by meaning
    (c) (c) Place, method and date of filing; time periods. (c)(1) (1) For rules about where to file, see § 4000.4 of this chapter. (c)(2) (2) For rules about permissible methods of filing with PBGC under this subpart, see subpart A of part 4000 of this chapter. (c)(3) (3) For rules about the date that a submission under t…
87. 29 C.F.R. § 4211.12(b)(2) — Modifications to the presumptive, modified presumptive, and rolling-5 methods.
    PBGCRegulationsFeb 8, 2021
    …ified period of time after the close of the plan year not to exceed the period described in section 304(c)(8) of ERISA and section 431(c)(8) of the Code and regulations thereunder. (b)(3) (3) A plan sponsor may amend a plan to provide that “the sum of all contributions made” or “total amount contributed” for a plan yea…
88. T.C. Memo. 2010-226 — Harry Eugene Mathews v. Commissioner
    IRCCourt RulingsOct 19, 2010related by meaning
    T.C. Memo. 2010-226 - ' UNITED STATES TAX COURT HARRY EUGENE MATHEWS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3074-09. - Filed October 19, 2010. After P failed to file his 2004 tax return, R determined a deficiency in income tax and additions to tax under sec. 6651(a) (1) and (2), I.R.C. P…
89. 89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCFinal Rules (FR)Sep 23, 2024
    …282 per non-fatal overdose hospitalization × 178 non-fatal overdose hospitalizations prevented = $9,304,598. Additionally, 730 non-fatal overdoses × 75.64 percent overdose treatment and release rate = 552 non-fatal overdose treatment and releases prevented. $12,868 per non-fatal overdose requiring treatment and release…
90. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015related by meaning
    added to the aggregate unpaid balance of all preceding such payments for which payment was not made when due (including interest), exceeds $1 million. (1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due. (2) If a contributing spo…
91. 88 FR 88494 — Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges
    IRCFinal Rules (FR)Dec 21, 2023
    …ity approximately 2.33 hours to review these final rules, with an associated cost of approximately $304.11 (2.33 hours × $130.52 per hour). Therefore, the Departments estimate that the total burden to review these final rules will be approximately 4,893 hours (2,100 reviewers × 2.33 hours per reviewer), with an associa…
92. T.C. Summary Opinion 2002-152 — Sanford M. & Sally Kirshenbaum v. Commissioner
    IRCCourt RulingsNov 25, 2002related by meaning
    ot entitled to IRA contribution deductions because they did not substantiate their IRA deductions. Finally, respondent determined that petitioners are liable for an accuracy-related penalty due to a substantial understatement of income tax. Discussion In general, the determinations of the Commissioner in a notice of de…
93. T.C. Memo. 2017-5 — Brian E. Harriss v. Commissioner
    IRCCourt RulingsJan 5, 2017related by meaning
    n 6662(a) and (b)(1) and (2), a taxpayer may be liable for a penalty of20% 5 Over petitioner's objection respondent introduced a literal transcript of account for petitioner's 2010 tax year. The literal transcript contains no reference to any SFRs. Even if it did, the literal transcript does not establish that the requ…