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Topic: Tax Court of the United States

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In the News (Sat 25 May 19)

 United States Tax Court Rules
An applicant for admission to practice before the Court must establish to the satisfaction of the Court that the applicant is of good moral character and repute and is possessed of the requisite qualifications to represent others in the preparation and trial of cases.
The sponsor shall state fully and frankly the extent of the sponsor's acquaintance with the applicant, the sponsor's opinion of the moral character and repute of the applicant, and the sponsor's opinion of the qualifications of the applicant to practice before this Court.
The Court will notify each applicant, whose application is in order, of the time and place at which the applicant is to be present for examination, and the applicant must present that notice to the examiner as authority for taking such an examination.
www.taxlawcenter.com /g0023020.htm   (1497 words)

 United States Tax Court - Wikipedia, the free encyclopedia
The Tax Court is composed of 19 members appointed by the President and confirmed by the Senate.
The United States government is represented in the Tax Court by the Chief Counsel of the Internal Revenue Service (IRS) or his delegate.
The Tax Court is unusual in that a person who is not an Attorney at Law may be admitted to practice to represent taxpayers by applying for admission and passing an examination administered by the Court.
en.wikipedia.org /wiki/United_States_Tax_Court   (1206 words)

 Moskowitz and Ciu, LLP - Tax Attorneys - Frequently Asked Questions   (Site not responding. Last check: 2007-10-08)
The United States Tax Court consists of 19 judges who are appointed by the president of the United States to serve 15-year terms.
Tax Court cases are typically assigned to one judge.
Decisions of the United States Tax Court may be appealed to the United States Courts of Appeals.
www.888taxdeal.com /html/faq.html   (1033 words)

 The U. S. Tax Court
The U.S. Tax Court is a Federal court of record established by Congress under Article I of the Constitution of the United States.
The jurisdiction of the Tax Court includes the authority to hear tax disputes concerning notices of deficiency, notices of transferee liability, certain types of declaratory judgment, readjustment and adjustment of partnership items, review of the failure to abate interest, administrative costs, worker classification, innocent spouse relief, and review of certain collection actions.
A case in the Tax Court is commenced by the filing of a petition.
www.mckenzielaw.com /USTAXCT.htm   (1290 words)

 Tax Court S Cases: Does the 'S' Stand for Secret?
Tax Court Rule 182 also requires that, except for bench opinions, a summary of facts and opinion in a small tax case be submitted by the special trial judge to the chief judge.
Tax Court rules also provide that after a decision in a case is entered, copies of documents, records and other papers can be obtained by applying to the Tax Court's Copywork Office.
Tax Analysts, 492 U.S. 136 (1989) (court decisions in tax cases in the possession of the Department of Justice are "agency records" not subject to an exemption under FOIA, and must be turned over on request).
www.starkman.com /taxcourt/scase.html   (1570 words)

 Tax Court
The settlement, which allowed the partners to deduct their cash investments in the tax shelter during the years that the investments were made, was not made with the investor, because the first year in which he had claimed the investment tax credit and deductions was no longer open to assessment.
The Court did not enforce the offer since a conditional waiver of the statute of limitations is not valid unless executed prior to the expiration of the original period.
No notice was sent with respect to petitioner's tax year 1979, and no extension of the time to assess the tax for that year was requested, even though the statute of limitations did not preclude such assessment as of the time that the examination for 1980 commenced.
www.irstaxattorney.com /offer-in-compromise/tax_court.html   (1838 words)

 Understanding the Federal Courts   (Site not responding. Last check: 2007-10-08)
The Constitution merely provides that the judicial power of the United States "be vested in one Supreme Court, and in such inferior courts as Congress may from time to time ordain and establish." Thus, the only indispensable court is the Supreme Court.
On the following level are the 94 U.S. district courts and the specialized courts, such as the Tax Court, the Court of Federal Claims, the Court of Veterans Appeals, and the Court of International Trade.
If dissatisfied with the decision of a court of appeals, the party may seek additional review in the Supreme Court of the United States; however, the Supreme Court primarily reviews only cases that involve a matter of great national importance and only accepts a small number of cases each term.
www.uscourts.gov /understanding_courts/8994.htm   (466 words)

 The Tax Court Exam
United States, (unpublished opinion, USDC-DC, 96 CV 00658, case dismissed 3/10/97; appeal dismissed CA-DC 3/17/98), a 1994 applicant whose exam was graded erroneously, and who achieved higher grades than passing candidates who took the 1990 and 1992 exams could not sue to compel admission because he had not exhausted his available remedies.
Tax Court admits law school students enrolled in tax clinic programs to practice under the direction of an attorney who is a member of the Tax Court Bar.
After the Tax Court dockets a case, IRS assigns the case to the Appeals Division to explore whether a settlement is possible.
www.starkman.com /taxcourt/taxcourt.html   (3064 words)

 Justin A. Okezie, LLC - Legal Information / Tax Court
It was originally created as the United States Board of Tax Appeals and functioned as an independent agency in the executive branch of the government.
The Tax Court has jurisdiction to render declaratory judgments in many areas, such as the qualification of retirement plans, the tax-exempt status of charitable organizations, and the status of interest on certain government obligations.
All Tax Court decisions, except those in small tax cases, are subject to review by the courts of appeals and, by writ of certiorari, by the United States Supreme Court.
okezielaw.com /tax_court.html   (298 words)

 Understanding the Federal Courts   (Site not responding. Last check: 2007-10-08)
Its decisions may be appealed to the federal courts of appeals and are subject to the review of the U.S. Supreme Court on writs of certiorari.
The 19 tax court judges are appointed by the President for terms of 15 years.
The judges of the court elect one of their number to serve a two-year term as chief judge with responsibility for overall administration of the court in addition to a caseload.
www.uscourts.gov /understanding_courts/89922.htm   (153 words)

 Pro Se Handbook
There may be instances when the United States Supreme Court might review a judgment rendered by a state court, but those instances are rare, occurring only when there has been a final judgment or decree of the highest court of the state in which a decision could be had involving a substantial federal question.
Their decisions may be appealed to the United States District Court and, in some cases, to the appropriate United States Court of Appeals.
www.id.uscourts.gov /pro-se.htm   (6905 words)

 United States federal courts - Wikipedia, the free encyclopedia
The United States federal courts are the system of courts organized under the Constitution and laws of the federal government of the United States.
The Federal Courts of Appeals are the intermediate appellate courts.
The Judicial Conference of the United States is the policymaking body of the U.S. federal courts.
en.wikipedia.org /wiki/United_States_federal_courts   (617 words)

 United States Tax Court Rules
Review of a decision of the Court by a United States Court of Appeals is obtained by filing a notice of appeal and the required filing fee with the Clerk of the Tax Court within 90 days after the decision is entered.
Unless so ordered, proceedings in the Tax Court shall not be stayed by virtue of any order entered under Code Section 6213(a) that is or may be the subject of an appeal pursuant to Code Section 7482(a)(3) or any order entered under Code Section 6863(b)(3)(C) that is or may be the subject of an appeal.
Unless so ordered, proceedings in the Tax Court shall not be stayed by virtue of any interlocutory order that is or may be the subject of an appeal.
www.taxlawcenter.com /g0023019.htm   (508 words)

 Tax Court
Liberty Grage hereby requests that the Tax Court allows him to modify his original petition filed on March, 31 2004 to seek a full trial instead of a small case trialPetitioner made a good faith effort to comply with the Court’s instruction to attempt to negotiate a settlement of this matter.
Implausible factual assertions, frivolous claims, tax protestor-type arguments and evidence not worthy of belief by the court should not be considered credible evidence.
Finally, Congress was concerned that in a court proceeding, taxpayers often ignored the issue of penalties, and that they were applied by the courts and the IRS by default.
www.patriotnetwork.info /tax_court.htm   (4180 words)

 US CODE--TITLE 28--APPENDIX   (Site not responding. Last check: 2007-10-08)
The notice of appeal may be filed either at the Tax Court clerk's office in the District of Columbia or by mail addressed to the clerk.
(1) An appeal from the Tax Court is governed by the parts of Rules 10, 11, and 12 regarding the record on appeal from a district court, the time and manner of forwarding and filing, and the docketing in the court of appeals.
References in those rules and in Rule 3 to the district court and district clerk are to be read as referring to the Tax Court and its clerk.
www.access.gpo.gov /uscode/title28a/28a_3_3_.html   (1005 words)

 Tax Court Irs tax help - irs tax attorney
Where the amount in dispute qualifies for treatment as a small tax case, see Petition for Small Tax Cases.
The Tax Court Rules are also available on the Court's website.
In certain tax disputes involving $50,000 or less, taxpayers may elect to have their case conducted under the Court's simplified small tax case procedure.
www.irstaxattorney.com /taxcourt.html   (1206 words)

 United States District Court-Eastern District of Michigan   (Site not responding. Last check: 2007-10-08)
The U.S. Court of Appeals for the Sixth Circuit reviews appeals from the federal district courts in Kentucky, Michigan, Ohio, Tennessee, and from the U.S. Tax Court.
United States Bankruptcy Court - Eastern District of Michigan
The United States District Court for the Western District of Michigan maintains its headquarters in Grand Rapids, MI.
www.mied.uscourts.gov /_relsites/links.htm   (192 words)

 HyperWar: U.S. Government Manual--1945 [The Tax Court of the United States]
Proceedings are public and are conducted judicially, in accordance with its rules of practice and the rules of evidence applicable in the courts of equity of the District of Columbia.
Hearings are held at Washington and, for the convenience of taxpayers, at other places within the United States.
Decisions are subject to review by the United States Circuit Court of Appeals for the prescribed circuit, or, by agreement, by the United States Court of Appeals for the District of Columbia, and thereafter by the Supreme Court of the United States, upon certiorari.
www.ibiblio.org /hyperwar/ATO/USGM/TCUS.html   (307 words)

 United States Tax Court: Home (via CobWeb/3.1 planetlab2.tamu.edu)   (Site not responding. Last check: 2007-10-08)
Comments regarding the proposed amendment to Rule 173(b), Tax Court Rules of Practice and Procedure, received, and effective date of the proposed amendment extended until further notice by the Court.
The Court has proposed amending its Rules of Practice and Procedure, requiring the filing of answers by the Commissioner of Internal Revenue in all small tax cases.
For all non-technical questions, including procedural, case-related, or general questions about the Court, you must contact the Office of the Clerk of the Court at (202) 521-0700 or by postal mail at U.S. Tax Court, 400 Second Street, N.W., Washington, DC 20217, Attention: Office of the Clerk of the Court.
www.ustaxcourt.gov.cob-web.org:8888   (364 words)

 Perspectives from the Bench of the United States Tax Court / Juan F. Vasquez -- Continuing Legal Education (CLE) Program
The Honorable Juan F. Vasquez, United States Tax Court, is the 2005 Distinguished Tax Law Visitor at Washburn University School of Law.
Juan Vasquez was nominated as a Judge to the United States Tax Court by President William J. Clinton on September 14, 1994, and confirmed by the Senate Finance Committee on March 17, 1995.
Judge Vasquez is currently a member of the American Bar Association Tax Section, National Judicial College, National Hispanic Bar Association, Hispanic Bar Association of the District of Columbia, State Bar of Texas, Texas Bar Foundation, San Antonio Bar Foundation (Life Fellow), and MABA of San Antonio.
washburnlaw.edu /cle/programs/200510vasqueztaxlaw.php   (586 words)

 About Judge Murdock
The J. Edgar Murdock Inn of Court was named in honor of a member of predecessors to the United States Tax Court (http://vls.law.vill.edu/prof/maule/taxcourt/tcjudges.htm) whose service extended over a period of important historical events for the Court.
In 1942, the Tax Court of the United States succeeded the Board of Tax Appeals, and Judge Murdock served as Presiding Judge from 1942 to 1945 and as Chief Judge from 1955 to 1961.
It is of course not our province to fix the distribution of judicial power; least of all are we in a position to measure the higher authority which the Tax court’s constant occupation in its special field should give to its rulings, as; distinct from ours in our sprawling jurisdiction.
www.innsofcourt.org /Content/InnContent.aspx?Id=617   (559 words)

 United States Tax Court - LexisNexis InfoPro - Zimmerman's Research Guide
Deidra shares her expertise and experience in the December Column and all the weekly research tips appearing this month.
The United States Tax Court is the main court for trying disputes between taxpayers and the IRS, although some cases go to other trial courts.
Note: The Westlaw database includes decisions of the Board of Tax Appeal, the predecessor to the current Tax Court, while Lexis has a separate database for BTA decisions (FEDTAX/BTA).
www.lexisnexis.com /infopro/zimmerman/disp.aspx?z=2080   (267 words)

 U.S. Tax Court
UNITED STATES TAX COURT - Rules of Practice and Procedure
The Tax Court is located at 400 Second Street, N.W., Washington, D.C. Although the Court is physically located in Washington, the judges travel nationwide to conduct trials in various designated cities.
The case is then closed in accordance with the judge's opinion by entry of a decision stating the amount of the deficiency or overpayment, if any.
www.taxsos.com /taxcourt.htm   (571 words)

 Tax Attorney biography - tax problems and solutions
Tax problems with solutions - A. Attorney in private practice in Shasta County, (Contra Costa County (San Francisco Bay Area), California and a graduate of Pepperdine University School of Law (Cum Laude).
Formerly with Price Waterhouse, San Francisco; Certified Public Accountant background; prior Chairman and Vice Chairman of the Taxation Section of the Contra Costa County Bar Association; and admitted to practice before the United States Tax Court.
Areas of practice (over 15 years experience): representation of taxpayers in Federal and State tax controversies (e.g., representation during audit, appeals, 100% penalty matters, failures to file, and collection (including, levies and seizures); and United States Tax Court Litigation.
www.taxsos.com /biography.htm   (215 words)

 Robert T. Leonard, Esq. - Practice Areas
The Law Office of Robert T. Leonard handles tax litigation in all federal courts and the California state courts.
We appear frequently in the United States Tax Court, United States District Courts, the Court of Federal Claims, the Ninth Circuit Court of Appeals, and California Superior Courts.
Our state court litigation matters involve civil refund suits as well as defense against criminal tax charges.
www.leonardtaxlaw.com /practice_areas/tax_litigation.php   (87 words)

 Law Firm of Fidelity Tax Relief Inc, tax attorney, tax audit, taxes, tax levy,
At the United States Tax Court, Fidelity Tax Relief ’s founding tax attorney, Elizabeth Nelson, assisted United States Tax Court Judges inwriting United States Tax Law.
This assistance included hearing hours of court testimony, reviewing hours of IRS and taxpayer arguments, analysis of the tax law, and drafting the actual tax opinions.
We are a National Tax Firm, headquartered in Los Angeles, California, with affiliated offices in all 50 states.
www.fidelitytaxrelief.com /index.html   (231 words)

 Tax Court Rule 200
(1) General: An applicant for admission to practice before the Court must establish to the satisfaction of the Court that the applicant is of good moral character and repute and is possessed of the requisite qualifications to represent others in the preparation and trial of cases.
By public announcement at least six months prior to the date of the examination, the Court will announce the date and time of such examination.
The frequency and amount of such fee shall be determined by the Court, except that such amount shall not exceed $30 per calendar year.
vls.law.vill.edu /prof/maule/taxcourt/tctr200.htm   (728 words)

 Guide to Federal Records - Records of the U.S. Tax Court
Established: In the Judicial branch as a court of record under Article I of the Constitution by the Tax Reform Act of 1969 (83 Stat.
Adjudicated cases arising from determinations of tax deficiencies by the Commissioner of Internal Revenue and appeals from adverse decisions of the Commissioner of Claims in applications for refund of excess profits taxes.
Records relating to the construction of the Tax Court Building in Washington, DC, 1956-74.
www.archives.gov /research/guide-fed-records/groups/308.html   (530 words)

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