26 C.F.R. §601.104 - Collection functions
| Cite as | 26 C.F.R. §601.104 |
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9 cases
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Loving v. Internal Revenue Serv., Civil Action No. 12–385(JEB).
...it in the Government's books.” Galletti, 541 U.S. at 122, 124 S.Ct. 1548. After an assessment, the IRS collects unpaid taxes. See26 C.F.R. § 601.104(c)(1); see also26 U.S.C. §§ 6301–6306. Next, for some lucky taxpayers, comes the IRS audit, known in tax jargon as an “examination.” See26 C.F......
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Matter of Rosemiller, Bankruptcy No. 92-15370.
...C.F.R. 301.6020-1(b) (authorizing the district director or other authorized internal revenue officer or employee to make the return); 26 C.F.R. 601.104. By definition, the Secretary is personally required to perform the enumerated function without the ability to delegate that responsibility......
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Loving v. Internal Revenue Serv., Civil Action No. 12-385 (JEB)
...and records it in the Government's books." Galletti, 541 U.S. at 122. After an assessment, the IRS collects unpaid taxes. See 26 C.F.R. § 601.104(c)(1); see also 26 U.S.C. §§ 6301-6306.Page 3 Next, for some lucky taxpayers, comes the IRS audit, known in tax jargon as an "examination." See 2......
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Fine Fashions, Inc. v. Moe
...of B, A is not without remedy but may seek redress in the federal courts. While 26 U.S.C. § 7421 and 28 U.S.C. § 2201 (and see 26 C.F.R. § 601.104(c) (2) as revised Jan. 1958) forbid the courts to enjoin the collection of taxes or to grant declaratory relief under certain circumstances, the......
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