Add to ORKGThe Court determined two issues: (1) whether a taxpayer may seek interest on an overpayment of taxes under NRS § 360.2937 after initially failing to affirmatively request such interest; and (2) whether the Department of Taxation may withhold interest on tax refunds while determining whether a taxpayer’s overpayment was intentional or careless
(Excerpt) When a tax advisor renders incorrect advice due to negligence and a plaintiff establishes ...
A tax deficiency of $28,908.60 including interest was levied by the Commissioner of Internal Revenue...
A petition for a writ of mandamus challenging whether the district court hears use tax refund claims...
An appeal from a district court order granting a petition for judicial review in a tax matter
Taxpayers often assume that the difficult part of a tax dispute is resolving the tax liability and p...
The question has arisen in numerous cases as to the extent to which a settlement between arms’ lengt...
This installment of the column reports on an interesting recent Nevada sales tax case, State Dep’t o...
[Extract] Draft Taxation Ruling TR 2000/D3 (which deals with interest deductibility) is a cynical r...
When a taxpayer files an honest\u27 federal income tax return for a taxable year, section 6501(a) of...
Petitioner\u27s deceased sold stock under an installment contract and made a large profit thereon. T...
Taxpayer treated the proceeds of a judgment recovered in 1954 as capital gain. Although the Commissi...
During the years 1946 to 1950 a local tax upon respondent\u27s real property was assessed at one hun...
By “tax collection controversies,” I mean cases in which it has been established that the taxpayer o...
Because mistakes in the computation of tax liability are inevitable, there are provisions for adjust...
The ruling on the application of tax overpayment is a formal act which does not prejudge the existen...
(Excerpt) When a tax advisor renders incorrect advice due to negligence and a plaintiff establishes ...
A tax deficiency of $28,908.60 including interest was levied by the Commissioner of Internal Revenue...
A petition for a writ of mandamus challenging whether the district court hears use tax refund claims...
An appeal from a district court order granting a petition for judicial review in a tax matter
Taxpayers often assume that the difficult part of a tax dispute is resolving the tax liability and p...
The question has arisen in numerous cases as to the extent to which a settlement between arms’ lengt...
This installment of the column reports on an interesting recent Nevada sales tax case, State Dep’t o...
[Extract] Draft Taxation Ruling TR 2000/D3 (which deals with interest deductibility) is a cynical r...
When a taxpayer files an honest\u27 federal income tax return for a taxable year, section 6501(a) of...
Petitioner\u27s deceased sold stock under an installment contract and made a large profit thereon. T...
Taxpayer treated the proceeds of a judgment recovered in 1954 as capital gain. Although the Commissi...
During the years 1946 to 1950 a local tax upon respondent\u27s real property was assessed at one hun...
By “tax collection controversies,” I mean cases in which it has been established that the taxpayer o...
Because mistakes in the computation of tax liability are inevitable, there are provisions for adjust...
The ruling on the application of tax overpayment is a formal act which does not prejudge the existen...
(Excerpt) When a tax advisor renders incorrect advice due to negligence and a plaintiff establishes ...
A tax deficiency of $28,908.60 including interest was levied by the Commissioner of Internal Revenue...
A petition for a writ of mandamus challenging whether the district court hears use tax refund claims...