T

Tax Fans

42 Followers
    Overpayments (Rule 260)
    0:23
    Redetermine Interest (Rule 261)
    0:44
    Amounts Collected When IRS is Prohibited from Collection
    0:51
    PETITION PROBLEMS
    1:26
    EXCLUSIVITY OF JURISDICTION
    1:47
    NO TAX COURT JURISDICTION EXISTS
    2:38
    CERTIFICATION/FAILURE TO REVERSE … WITH RESPECT TO PASSPORTS (RULE 350-354)
    3:09
    DETERMINATION … JOINT/SEVERAL LIABILITY (RULES 320-325)
    2:38
    DECLARATORY JUDGMENT … OVERSHELTERED RETURN (RULES 310-316)
    0:31
    LARGE PARTNERSHIP ACTIONS (RULES 300-305)
    3:24
    Community Property
    0:28
    Equitable Relief Factors
    1:17
    Deficiency in U.S. Tax Court
    0:17
    What Standard Applies?
    0:47
    When Can the Petition be Filed?
    1:20
    Stand Alone Proceeding
    0:36
    Spouse Did Not Know About the Understatement
    1:43
    Not Married, Widowed, Legally Separated From or Lived Apart
    1:17
    Requirements Illustrated Joint return
    0:50
    Innocent Spouse (§6015(b))
    2:59
    Election of Separate Liability (§6015(c))
    2:17
    EQUITABLE RECOUPMENT
    1:05
    CDP QUICK & DIRTY
    1:44
    Participate Meaningfully
    1:03
    WAIVER OF FILING FEE
    0:17