What is the small tax case procedure of the U. S. Tax Court? What is the maximum

Question:

What is the small tax case procedure of the U. S. Tax Court? What is the maximum amount of the deficiency that can be the subject of a Small Tax Case hearing? Comment on the trial procedures in small tax cases.

Fantastic news! We've Found the answer you've been seeking!

Step by Step Answer:

Related Book For book-img-for-question

Federal Tax Research

ISBN: 9781285439396

10th Edition

Authors: Roby Sawyers, William Raabe, Gerald Whittenburg, Steven Gill

See More Books

Question Posted: Oct 30, 2015 02:02 AM

See More Questions

The term "practice before the IRS" includes the representation of clients in the U.S. Tax Court for cases being handled under the "small tax case procedure." True or false? Explain your answer. (IRS...
When may a taxpayer request to have the Tax Court decide a case under the "small tax" case procedures? Why might the taxpayer choose to make this request?
What is the Small Business Administration (SBA), when was it organized, and what was its purpose?
The inequality describes the range of monthly average temperatures T in degrees Fahrenheit at a certain location. (a) Solve the inequality. (b) If the high and low monthly average temperatures...
What is the maximum magnification of a magnifying glass with a power of + 3.0 D for (a) A person with a near point of 25 cm and (b) A person with a near point of 10 cm?
Do the poor benefit from growth, and does this depend on the type of growth a developing country experiences? What might be done to help the poor benefit more
Discuss and apply techniques to enhance personal verbal and written communications
Debbie Mueller owns a small retail business called Debbie's Doll House. The cash account has a balance of $20,000 on July 1. The following transactions occurred during July: July 1 Issued Check No....
The three things that you are required to do are: Do a horizontal analysis for Nikes Income Statement for 2013 Do a vertical analysis for Nikes Income Statement for 2013 Do a ratio analysis for Nike...
Use the following information to complete Keith and Jennifer Hamilton's 2015 federal income tax return. If information is missing, use reasonable assumptions to fill in the gaps. Form 1040,...
The U. S. Tax Court is a national court that hears cases of taxpayers who may appeal to various geographical courts of appeals. How does the Tax Court reconcile the opposite holdings of two or more...
Where are regular Tax Court decisions published? Illustrate the elements of both a temporary and a permanent regular Tax Court citation. Explain what each part of the citation means.
Rework Problem 2-32 assuming that the plate is subjected to a convection environment on both sides of temperature T with a heat-transfer coefficient h. Tw is now some reference temperature not...
Implement the nearest neighbor algorithm in the programming language of your choice. The algorithm should work with vectors of up to 10 integer values and allow up to 10 integer classifications. By...
Use the operators described in Section 16.2.4 and the STRIPS method to solve the block world planning problem shown in Figure 16.11. The first state shown is the start state and the second state is...
Implement a Bayesian belief network in the programming language of your choice to represent a subject in which you are interested (for example, you might use it to diagnose medical conditions from...
Researchers have measured the acceleration of racing greyhounds as a function of their speed; a simplified version of their results is shown in Figure P4.67. The acceleration at low speeds is...
If the rate at which energy is dissipated by resistor 1 in Figure P31.86 is $2.5 \mathrm{~W}$, and $R_{1}=10 \Omega, \mathscr{E}_{1}=12 \mathrm{~V}$, and $\mathscr{E}_{2}=6 \mathrm{~V},$ (a)...
A daily bar chart provides: A. A logarithmically scaled horizontal axis. B. A horizontal axis that represents changes in price. C. High and low prices during the day and the days opening and closing...
1. Which of the four major types of information systems do you think is the most valuable to an organization? 2. How do you critically associate the ideas of business agility and business efficiency...
$p \wedge(q \vee r)$ and $(p \wedge q) \vee(p \wedge r)$ Determine whether the pair of compound statements are logically equivalent by constructing a truth table.
Determine the realized, recognized, and postponed gain or loss and the new basis for each of the following like-kind exchanges: Adjusted Basis of Old Asset Boot Given Fair Market Value of New Asset...
Pam owns a personal-use boat that has a fair market value of $35,000 and an adjusted basis of $45,000. Pam's AGI is $100,000. Calculate the realized and recognized gain or loss if: a. Pam sells the...
Pam owns a personal-use boat that has a fair market value of $35,000 and an adjusted basis of $45,000. Pam's AGI is $100,000. Calculate the realized and recognized gain or loss if: a. Pam sells the...
Aecerty 1067687 was completed with the folowing charaderistick Murulectere sec00 5xs:99 s35ida sputed
Assume todays settlement price on a CME EUR futures contract is $1.3180 per euro. You have a long position in one contract. EUR125,000 is the contract size of one EUR contract. Your performance bond...
Q2. Company ABC bought an equipment for $20,000 in 2015, with useful life of 5 years $5,000 residual value amortized using straight-line method. Prepare a table to illustrate the differences...

What is the small tax case procedure of the U. S. Tax Court? What is the maximum

Question:

Step by Step Answer:

The Tax Court maintains a Small Cases Procedure similar to a small Court of Federal Claims If th...View the full answer

Federal Tax Research

Students also viewed these Business Law questions