Browse Statute of limitations (Taxation) topic

Subtopics (3) Cases Laws, regulations and rules Management

Articles 1-81 out of 81 article(s) Title Author Type Date Words IRS not limited to three years for FPAA. Earles, Melanie J. Nov 1, 2009 320 Application of six-year statute of limitations denied again. Reichert, Charles J. Nov 1, 2009 832 Ninth, federal circuits: basis overstatement not income omission. Bonner, Paul Sep 1, 2009 522 Treaty Shopping: An Update. McCay, Patrick Law overview Sep 1, 2009 4957 Phone tax appeal denied: deadline looms for refunds. Aug 1, 2009 426 Consent to extend the statute of limitation. Marchbein, Joe Jul 1, 2009 725 Time limit for equitable relief struck down, de novo standard applied. Schnee, Edward J. Jul 1, 2009 1186 Timely prosecution. Gilman, Jeffrey Jun 1, 2009 385 Limitation period for equitable innocent spouse relief held invalid. Beavers, James Jun 1, 2009 1378 Making up for lost time: a bright-line rule for equitable tolling in immigration cases. Zhou, David Apr 1, 2009 4287 Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2009 7514 Accountants' professional liability: tackling limitation issues in a transactional setting. Nov 24, 2008 519 All that glitters is not deductible. Schnee, Edward J. Oct 1, 2008 520 Court hangs up on phone tax refund. Upshaw, Alice A.; Pulliam, Darlene Oct 1, 2008 459 When (and where) is it filed? Reichert, Charles J. Aug 1, 2008 732 The Code trumps Tucker. Reichert, Charles J. Jul 1, 2008 559 A new dimension for LLCs in California. Nakamura, Karen M.; Wright, Kathleen K. Jun 1, 2008 5779 The qualified offer: the taxpayer's 90-day letter: although rarely used, a qualified offer under Sec. 7430 can be an effective way to speed up the process of resolving a tax issue with the IRS. This article discusses the rules for and the practical considerations involved in making a qualified offer. Stodghill, W. Lance May 1, 2008 4313 Tax court may apply equitable recoupment to Medicare taxes. Beavers, James May 1, 2008 834 Beating the clock on refunds. Schnee, Edward J. Apr 1, 2007 592 Statute of limitations on erroneously paid taxes. Pulliam, Darlene Dec 1, 2006 520 IRS treatment of protective refund claims. Urban, Michael A. Jul 1, 2006 793 Restrictions on the right of offset. Schnee, Edward J. Apr 1, 2006 419 Managing the interplay between a partnership and its partners' statutes of limitations. Wilson, Chastity Jan 1, 2006 1849 SOL for unreported listed transactions. Manning, Paul Jan 1, 2005 284 Adequate notice of innocent spouse rights. O'Driscoll, David Jan 1, 2005 737 SOL on individuals' refund claims. Parker, Kenneth M. Oct 1, 2004 1057 Partnership tax deficiency. Laffie, Lesli S. May 1, 2004 555 IRS explains effect of bankruptcy on assessment SOL. O'Driscoll, David Feb 1, 2004 777 Beginning of SOL on assessments for nonpartnership items. Gingerich, Fenton Feb 1, 2004 821 Overpayment SOL. Laffie, Lesli S. Mar 1, 2003 416 SOL on tax refunds. Holub, Steven F. Mar 1, 2003 1912 Timely refund claims. Schnee, Edward J. Jan 1, 2003 634 SOL on tax assessments. Grooms, W.M. Jun 1, 2002 2104 TC ruling on six-year SOL. Packard, Pamela May 1, 2001 1054 Sec. 2032(d)(2) time limit for electing AVD. Koppel, Michael D. Dec 1, 2000 854 Corporation whose charter was suspended lacks capacity to file Tax Court petition. Savell, Kenneth S. Jul 1, 2000 426 Cunningham Agrees on Internet Tax Moratorium. Brief Article May 22, 2000 132 1998 tax refund not credited against 1989 taxes. Lynch, Michael May 1, 2000 293 Gift tax SOL disclosure final regs. Vandermeulen, Bruce A. May 1, 2000 2109 IRS may not use offset doctrine to increase balance due. Stein, Ronald A. Jul 1, 1999 1811 Statute of limitations: a primer. Baliga, Wayne Jul 1, 1999 1199 Involuntary conversions with multiple payments. Schnee, Edward J. Jun 1, 1999 1156 Transfer tax valuation finality and prop. regs. on the "adequate disclosure" of gifts. Vail, Daniel T. Jun 1, 1999 1457 Gift tax SOL prop. regs. Vandermeulen, Bruce A. May 1, 1999 1918 Limits on collection. Singer, Robert M. May 1, 1999 1302 Refund claims: getting money back. Singer, Robert M. May 1, 1999 1204 Lack of Records as Reasonable Cause for Late Filing. Stein, Ronald A. Apr 1, 1999 865 When is a tax year "closed"? Urban, Michael A. Jul 1, 1998 756 New gift tax SOL rules incorporate Chapter 14 disclosure requirements. Korte, David B. May 1, 1998 657 Texas Supreme Court rules on tax statute of limitations in malpractice case. Baliga, Wayne Apr 1, 1998 714 Supreme Court strikes down equitable tolling of limitations period for refund claims. Gold, Harvey D. Brief Article Oct 1, 1997 321 Ninth Circuit rejects SOL exception. Sager, Clayton R. Aug 1, 1997 709 New White House proposals on simplification and taxpayer rights. Brief Article Jul 1, 1997 396 New, improved Form 872. Stein, Ronald A. Jul 1, 1997 1338 Mitigation of the SOL on refund claims. Hudson, Boyd D. May 1, 1997 595 SOL on trust fund recovery assessments. Hudson, Boyd D. Brief Article May 1, 1997 420 Practitioners beware - use of Form 1045 or 1139 may create unexpected liability. Goldberg, Walter S. Dec 1, 1996 1132 Tax payment or deposit? Lynch, Michael Brief Article Jul 1, 1996 431 Finality of inclusion ratio under final sec. 2642 regulations. Robbins, Andrew J. Jul 1, 1996 1186 IRS may offset time-barred, unassessed interest against estate tax refund. Ely, Mark Jul 1, 1996 766 AICPA should revise SRTP No. 6 to reflect authority on amended returns. Josephs, Stuart R. May 1, 1996 749 Supreme Court limits time for nonfiler to claim refund. Brief Article Apr 1, 1996 408 Supreme Court resolves refund issue in Service's favor. Pflieger, Deborah J. Apr 1, 1996 545 Texas court reduces limitations period. Baliga, Wayne Brief Article Mar 1, 1996 479 Ohio court lengthens limitations period. Baliga, Wayne Brief Article Mar 1, 1996 302 Statute of limitations does not preclude adjusting NOL carryover. Cryan, Thomas M. Nov 1, 1995 419 Executor can be hit with "phantom" assessments after estate has been closed and executor discharged. Forster, Jack Oct 1, 1995 726 Benefits of protective refund claims. Urban, Michael Jul 1, 1995 812 Gift tax return SOL - exception to the general rule. Watson, Mark T. Jun 1, 1995 445 Closed year NOL may be increased if carryover year is open. Friedman, Steven M. Brief Article Jun 1, 1995 294 Malpractice claim accrues when IRS issues notice of penalty. Brief Article Nov 1, 1994 300 SOL for assessing gift tax extended. Murphy, Scott P. Aug 1, 1994 735 Tax Court's decision in Risman gives hope for some refunds previously thought barred by SOL. Ruane, James F. Oct 1, 1993 1132 Court dismisses massive tax-shelter fraud case. Brief Article Aug 1, 1993 237 Employer files wrong return - SOL not triggered. Peterson, Lori E. Jun 1, 1993 399 Privity, statute of limitation in tax case. Brief Article Jun 1, 1993 437 Supreme Court: IRS wins S corporation limitations-period issue. Brief Article Apr 1, 1993 330 Gift tax limitation period does not apply to estate tax. Stalcup, Twylah Dec 1, 1991 1219 Comments on temporary and proposed section 9100 regulations relating to untimely elections. Jul 1, 1991 2304 Time period for filing protests. May 1, 1991 3059