§3103
7 cases·1 distinguished·6 cited
Statute Text — 26 U.S.C. §3103
Statute text not available for this section.
7 Citing Cases
oper amount of employment tax under such determination.” See Consolidated Appropriations Act, 2001, Pub. L. No. 106-554, § 314(f), 114 Stat. 2763, 2763A-643 (2000); Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105-206, § 3103, 112 Stat. 685, 731. The U.S. Court of Appeals for the Ninth Circuit held that the amendment in 2000 “indicates that Congress did not intend to limit the Tax Court’s jurisdiction under section 7436 to determining only whether an individual was
oper amount of employment tax under such determination.” See Consolidated Appropriations Act, 2001, Pub. L. No. 106-554, § 314(f), 114 Stat. 2763, 2763A-643 (2000); Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105-206, § 3103, 112 Stat. 685, 731. The U.S. Court of Appeals for the Ninth Circuit held that the amendment in 2000 “indicates that Congress did not intend to limit the Tax Court’s jurisdiction under section 7436 to determining only whether an individual was
At the time of the accident, the Hickses 3 Section 3103.03(A) of the Ohio Code states: “The biological or adoptive parent of a minor child must support the parent’s minor children out of the parent’s property or by the parent’s labor.” Ohio Rev.
r, the combined amounts placed in dispute for 1993 exceeded the $10,000 limitation in effect when the petition was filed, prior to the increase to - 11 - $50,000 under Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3103, 112 Stat. 731. Accordingly, they have a right to appeal the decision to be entered in this case. To reflect the foregoing and the concessions of the parties, Decision will be entered under Rule 155.
3103(b)(1) of the IRS Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 685, 731, amended sec. 7436(c)(1) to increase the limit from $10,000 to $50,000 per quarter, effective for proceedings commenced after July 22, 1998. - 6 - Next, we consider whether our interpretation of section 7436 is altered by (1) its legislative histor