IRCCourt RulingsApr 2, 2024related by meaning
is extended. See Stromme v. Commissioner, 138 T.C. 213, 218 n.8
(2012). We note, however, that effective with respect to federal ly declared disasters declared after November 15, 2021, the extension period has been redefined to end “on
the date which is 60 days after the later of . . . [the] earliest incident date . . …
IRCCourt RulingsSep 17, 2026related by meaning
n effect at all relevant times, regulation references are
to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure.
Served 09/17/26
2
[* 2 ] there were no changes in the IRS approach to the issue after review
of…
IRCCourt RulingsAug 31, 2021related by meaning
events for the first time before this Court. A lthough this Court
is not bound by the administrative record in our review of Appeals ’ determination, we decline to consider these new contentions because petitioner did not raise the m
while before Appeals. See Giamelli v. Commissioner , 129 T.C. 107, 11 5-1 1 6
(2007);…
Notice 2019-61 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2019 used under § 417(e)(3)(D), the… IRCNoticesDec 2, 2019
-41 I.R.B. 280, Notice 2018-73, 2018-40 I.R.B. 526 and Notice 2019-51, 2019-41 I.R.B. 866, respectively.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for November 2019 without adjustment for the 25-year average segment rate limits are as follows:
24-Mo…
IRCCourt RulingsJun 6, 2019related by meaning
DRC
T.C. Memo. 2019-67
UNITED STATES TAX COURT
MARIA SHENORAH MCCREE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10129-14L. Filed June 6, 2019.
Maria Shenorah McCree, pro se.
Moenika N. Coleman, Linda L. Wong, Michael S. Navarro, and Cindy L.
Wofford, for respondent.
MEMORANDUM FINDINGS OF FA…
Notice 2019-56 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2019 used under § 417(e)(3)(D), the … IRCNoticesNov 4, 2019
-41 I.R.B. 280, Notice 2018-73, 2018-40 I.R.B. 526 and Notice 2019-51, 2018-41 I.R.B. 866, respectively.
24-MONTH AVERAGE CORPORATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for October 2019 without adjustment for the 25-year average segment rate limits are as follows:
24-Mon…
IRCCourt RulingsNov 28, 2023related by meaning
United States Tax Court
T.C. Memo. 2023-141
DANIELLE MONIQUE SCOTT ,
Petitioner
v .
COMMISSIONER OF INTERNAL REVENUE,
Respondent
—————
Docket N o. 15210-22. Filed November 28, 2023.
—————
Danielle Monique Scott , pro se.
Massimiliano Valerio and James P.A. Caligure, for respondent.
MEMORANDUM OPINION
LAUBER, Judge : Wi…
Notice 2019-16 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2019 used under § 417(e)(3)(D), the… IRCNoticesMar 4, 2019
… BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for February 2019 without adjustment for the 25-year average segment rate limits are as follows:
24-Month Average Segment Rates Without 25-Year Average Adjustment
Applicable Month
First Segment
Second Segment
Third Segment
February 2…
Notice 2019-21 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2019 used under § 417(e)(3)(D), the 24… IRCNoticesApr 1, 2019
…ATE BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for March 2019 without adjustment for the 25-year average segment rate limits are as follows:
24-Month Average Segment Rates Without 25-Year Average Adjustment
Applicable Month
First Segment
Second Segment
Third Segment
March 2019…
IRCPrivate Letter RulingsSep 8, 2017
For the missed March 31, 2019 installment payment, the cure period
ends June 30, 2019, and for the missed April 30, 2019 installment payment, the cure period ends September 30, 2019. Each missed installme nt payment is cured within that
missed installment payment’s applicable cure period. The missed March 31, 2019
inst…
IRCCourt RulingsJul 11, 2024related by meaning
…ation software is only as good as the information one puts into it.”).
21
[* 21] Commissioner, T.C. Memo. 1996-140 , 71 T.C.M. (CCH) 2526 , 2526
(“ [The tax p ayers] argue that benefits received from the [RRB] are not
taxable. This , however , is simply not the case.”).
VIII. Conclusion
Petitioners received railroad re…
IRCCourt RulingsJun 4, 2014related by meaning
ication of a
pending or planned examination or investigation as a result of information
provided by the whistleblower. IRM pt. 25.2.2 (June 18, 2010). Additionally, the Tax Court has exclusive jurisdiction over appeals of award
determinations where a whistleblower provided information both before and after
the effectiv…
IRCCourt RulingsAug 27, 2026
…
th e expense information below identifying expenditures allegedly related to his attendance at the 2019 IRS Tax Forum , all labeled as
“IRC# 162 expenses . ” Section 162 permits the deduction of expenses that
were incurred as “traveling expenses . . . while away from home in the
pursuit of a trade or business . ” § 16…
IRCCourt RulingsNov 25, 2009related by meaning
t affect the tax treatment
- 5
under the Internal, Revenue Code . See sec . 7701(j)(5) ("No
provision of law not contained in this title [the internal Revenue Code] shall apply for purposes of determining the
treatment under this title of the Thrift Savings Fund or any
contribution to, or distribution from, such Fund .…
IRCCourt RulingsMar 14, 2019related by meaning
appears on dozens of other documents in the record. In any event petitioner offered no plausible explanation about
where the money went if not to him. 4We do not believe that respondent was obligated to concede the inapplicability of the section 72(t) additional tax or the nontaxability of $737 in miscellaneous income.…
Notice 2019-13 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2019 used under § 417(e)(3)(D), the … IRCNoticesFeb 19, 2019
…E BOND SEGMENT RATES The three 24-month average corporate bond segment rates applicable for January 2019 without adjustment for the 25-year average segment rate limits are as follows:
24-Month Average Segment Rates Without 25-Year Average Adjustment
Applicable Month
First Segment
Second Segment
Third Segment
January 20…
IRCCourt RulingsJan 22, 2025related by meaning
United States Tax Court
T.C. Memo. 2025-7
SONJI MARIE MOSLEY ,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent
__________
Docket No. 11872-22. Filed January 22, 2025.
__________
Sonji Marie Mosley , pro se.
Xheni D. Gallagher, Timothy R. Prosky, and Olivia H. Rembach , for
respondent.
MEMORANDUM OPINION
ASHF…
IRCCourt RulingsMay 19, 2011related by meaning
nd
to the extent not discussed herein we conclude that they are
irrelevant, moot, or without merit.
To reflect the foregoing,
Decision will be entered under Rule 155.
85 FR 55219 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights ERISAProposed Rules (FR)Proposed Sep 4, 2020
…reholders? Evidence from SEC No-Action Letter Decisions,
U.S.C. CLASS Research Paper No. CLASS17-4 (2019),
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2881408,
at 25; Joseph P. Kalt, L. Adel Turki, Kenneth W. Grant, Todd D. Kendall & David Molin,
Political, Social, and Environmental Shareholder Resolutions…
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, 2019
…intained by PEOs).
Back to Citation
10. The SECURE Act had originally been introduced on March 22, 2019 on a bipartisan basis by House Ways and Means Chairman Richard Neal (D-MA), Ranking Member Kevin Brady (R-TX), Rep. Mike Kelly (R-PA) and Rep. Ron Kind (D-WI). The SECURE Act contains the MEP provisions found in S. …