§1208

13 cases·1 distinguished·12 cited

Statute text not available for this section.

13 Citing Cases

vice has implemented the nettïng of interest on overpayments and underpayments and of the policy and administrative implications of global netting" and to submit that study to Congress within 6 months. See Taxpayer Bill of Rights 2, Pub. L. 104-168, sec. 1208, 110; Stat. 1473 (1996). -16- In response, Treasury submitted a report to Congress in April 1997 which acknowledged that "Congress has previously concluded that comprehensive interest netting is desirable to the maximum extent feasible." Se

Walton Sutherland, Petitioner T.C. Memo. 1996-1 · 1996

1208 (McKinney 1976 & Supp. 1995). The order and the supporting papers we have described--the compromise petition, the Lipsig firm affirmation, and petitioner's affirmation--all are consistent in treating petitioner as entitled to a fee, which he waived. Both the compromise petition and the Lipsig firm affirmation describe a contingent fee arr

Walton A. Sutherland, Petitioner T.C. Memo. 1996-1 · 1996

1208 (McKinney 1976 & Supp. 1995). The order and the supporting papers we have described--the compromise petition, the Lipsig firm affirmation, and petitioner's affirmation--all are consistent in treating petitioner as entitled to a fee, which he waived. Both the compromise petition and the Lipsig firm affirmation describe a contingent fee arr

Walton A. Sutherland, Petitioner T.C. Memo. 1996-1 · 1996

1208 (McKinney 1976 & Supp. 1995). The order and the supporting papers we have described--the compromise petition, the Lipsig firm affirmation, and petitioner's affirmation--all are consistent in treating petitioner as entitled to a fee, which he waived. Both the compromise petition and the Lipsig firm affirmation describe a contingent fee arr

Denis v. Attorney General of the United States 633 F.3d 201 · Cir.
Pearson v. Commissioner 76 T.C. 701 · 1981
Wurtsbaugh v. Commissioner 13 T.C. 1059 · 1949
Cole v. Commissioner 637 F.3d 767 · Cir.
Miguel Arevalo-Quintero v. Merrick Garland 998 F.3d 612 · Cir.
Exxon Mobil Corp. & Affiliated Cos. v. Commissioner 689 F.3d 191 · Cir.
Jose Martinez v. Merrick Garland 86 F.4th 561 · Cir.
Carlos Inestroza-Tosta v. Attorney General United States of America 105 F.4th 499 · Cir.

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