Examination of returns and claims for refund, credit or abatement; determination of correct tax liability
| Currency | Current through May 31, 2023 |
| Citation | 26 C.F.R. §601.105 |
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6 books & journal articles
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Administrative Appeals
...go to the IRS home page: http://www.irs.gov. Then, from the bottom margin menu, select “Appealing a Tax Dispute.” 2. See Treas. Reg. § 601.105(c)(2)(ii). 3. In the case of a proposed liability under § 6672 (trust fund recovery penalty), the response period is sixty 4. See generally IRM chap......
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Civil Tax Litigation
...84-58, 84-2 CB 501; Perkins v. Comm’r, 92 T.C. 749 (1989). 34. I.R.C. § 6703. 35. I.R.C. § 6166(e). 36. I.R.C. § 6161(b)(1). 37. Treas. Reg. § 601.105(c)(1). 38. Paccon, Inc. v. Comm’r, 45 T.C. 392 (1966); See also Huene v. United States, 81-1 USTC ¶ 9133 (E.D. Cal. 39. Scar v. Comm’r, 87-1......
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Examination
...of security. Remember whom you represent. You never know what examination has elements of civil or criminal fraud. IX. Notes 1. Treas. Reg. § 601.105(a). 2. See IRM 4.1.3.2 et seq. for an overview of the DIF system and its application. 3. IRM 4.1.3.2.3(1). 4. IRM 4.1.3.2(3). 5. IRM 1.4.40.7......
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Table of authorities
...Table of Authorities Illinois Code of Civil Procedure Illinois Code of Civil Procedure, Section 1-109, §11:10 Code of Federal Regulations 26 CFR 601.105, and Part 1, §§165 and 1.165-8(c), §10:127 Employee Retirement Income Security Act ERISA §206(d)(3), §§11:47, 11:48 Divorce Tools & Techni......
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