deficiency
2 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 18A1313 | Steven T. Waltner, et ux. v. Commissioner of Internal Revenue | Ninth Circuit | 2019-06-14 | Presumed Complete | collateral-estoppel deficiency sanctions statute-of-limitations tax-court tax-return | Question not identified. | |
| 18-1100 | Wayne D. Ramsay v. Commissioner of Internal Revenue | Fifth Circuit | 2019-02-22 | Denied | Response Waived | administrative-law administrative-procedure deficiency deficiency-interest interest internal-revenue-service jurisdiction statutory-interpretation tax tax-court tax-law | DOES THE U.S. TAX COURT HAVE JURISDICTION TO DETERMINE DEFICIENCY INTEREST ASSESSED BY THE INTERNAL REVENUE SERVICE? |