§556

James M. Robinette, Petitioner 123 T.C. No. 5 · 2004

329, 337 (2000), we held that the Appeals officer may conduct the hearing by telephone. In Nestor v. Commissioner, 118 T.C. 162, 166-167 (2002), we held that the IRS was not required to provide assessment records to the taxpayer at the hearing. In some instances, we have affirmed the Appeals officer's determination when no hearing was conducted. See Lunsford v. Commissioner, 117 T.C. 183, 189 (2001). In Keene v. Commissioner, 121 T.C. 8 (2003), we held that while the IRS is not required to recor

Brad L. Barnhill, Petitioner T.C. Memo. 2002-116 · 2002

556) apply to a section 6330 hearing. APA section 556 provides for the right of a party to “present his case or defense by oral or documentary evidence, to submit rebuttal evidence, and to conduct such cross-examinations as may be required for a full and true disclosure of the facts.” Petitioner, however, has extracted this langu

Marcus J. Hampers, Petitioner · 2015

section 556:15, which provides that "[a]Il other actions and causes ofaction existing in favor ofor against a deceased person, exceptthose for the recovery of penalties and forfeitures ofmoney under penal statutes, shall survive, and may be prosecuted or defended by his administrator").

Marcus J. Hampers, Petitioner · 2015

section 556:15, which provides that "[a]Il other actions and causes ofaction existing in favor ofor against a deceased person, exceptthose for the recovery of penalties and forfeitures ofmoney under penal statutes, shall survive, and may be prosecuted or defended by his administrator").

Suzanne L. Porter a.k.a. Suzanne L. Holman, Petitioners 130 T.C. No. 10 · 2008

APA section 556, 5 U .S .C . sec. 556, which provides the rules for hearings conducted under APA sections 553 and 554, explains the contents of the record as follows : (e) The transcript of testimony and exhibits, together with all papers and requests filed in the proceeding, constitutes the exclusive record for decision in accordance with section 557

Porter v. Commissioner 130 T.C. 115 · 2008

APA section 556, 5 U.S.C. sec. 556, which provides the rules for hearings conducted under APA sections 553 and 554, explains the contents of the record as follows: (e) The transcript of testimony and exhibits, together with all papers and requests filed in the proceeding, constitutes the exclusive record for decision in accordance with section 557 of t

JPMorgan Chase Bank, N.A. v. Larry Winget 942 F.3d 748 · Cir.

Robinette v. Commissioner 123 T.C. 85 · 2004

Joseph D. & Wanda S. Lunsford, Petitioner 117 T.C. No. 16 · 2001

Lunsford v. Commissioner 117 T.C. 159 · 2001

Estate of Whitlock v. Commissioner 59 T.C. 490 · 1972

O'Brien v. Commissioner 36 T.C. 957 · 1961

Nestlé Purina Petcare Co. v. Commissioner 594 F.3d 968 · Cir.

Washington Mut. Inc. v. United States 636 F.3d 1207 · Cir.

Nestle Purina Petcare Co. v. CIR · Cir.

Burgess v. Federal Deposit Insurance Corp. 871 F.3d 297 · Cir.

United States v. Scott 990 F.3d 94 · Cir.

17 Citing Cases