| Author | Title | Citation | Document Type | Case Status | Summary | Year | Relevancy |
| WATSONCALOGEROLEMMONDENNISDixon |
¶ 298,552 Cleo Allen Butler, Individually and for and on Behalf of the Minor, Michelle Butler and Arlene Major as Custodian of the Minor, Michelle Butler, v. Flint Goodrich Hospital of Dillard University, Jerome T. Medley, Warren P. Mckenna, Jr., M.d., Sa |
Healthcare Health Care Compliance Reporter 298552 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
607 So.2d 517 CLEO ALLEN BUTLER, INDIVIDUALLY AND FOR AND ON BEHALF OF THE MINOR, MICHELLE BUTLER AND ARLENE MAJOR AS CUSTODIAN OF THE MINOR, MICHELLE BUTLER, v. FLINT GOODRICH HOSPITAL OF DILLARD UNIVERSITY, JEROME T. MEDLEY, WARREN P. McKENNA, JR., M.D., SANDRA VIGLIA, JOSEPH BRAUD, M.D. AND SHERMAN BERNARD IN HIS CAPACITY AS COMMISSIONER OF... |
|
|
| Bittker, McMahon & Zelenak |
¶ 46.03 Tax Return Preparers |
FEDITI Federal Income Taxation of Individuals, Third Edition 46.03 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Responding to problems created by rapid growth in the tax preparer industry, which was then subject to only sketchy regulation, in 1976 Congress enacted an elaborate web of disclosure and penalty rules to bring the major abuses under control. However, under the 1976 rules, anyoneregardless of personal or vocational backgroundcould have set up... |
|
|
| Bittker, McMahon & Zelenak |
¶ 50.04 Failure to File or Pay Tax in a Timely Manner and Frivolous Return Penalties |
FEDITI Federal Income Taxation of Individuals, Third Edition 50.04 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Section 6651(a), the basic delinquency provision, imposes additions to the tax for any failure (1) to file a return on the prescribed date (determined with regard to extensions of time for filing); (2) to pay the tax shown as due on a return by the prescribed due date (determined with regard to extensions of time for payment); and (3) to pay any... |
|
|
| Bittker, McMahon & Zelenak |
¶ 50.05 Accuracy-related Civil Penalties |
FEDITI Federal Income Taxation of Individuals, Third Edition 50.05 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Section 6662 imposes an accuracy-related penalty of 20 percent of the amount of the underpayment attributable to one or more of (1) negligence or disregard of rules and regulations; (2) any substantial understatement of tax; (3) any substantial valuation overstatement; or (4) any disallowance of tax benefits relating to a transaction without... |
|
|
| Bittker, McMahon & Zelenak |
¶ 50.06 Civil Fraud Penalty |
FEDITI Federal Income Taxation of Individuals, Third Edition 50.06 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Section 6663(b) provides that if any part of an underpayment (as defined in § 6664(a)) is due to fraud, the taxpayer is subject to a penalty of 75 percent of the portion of the underpayment attributable to fraud. Once the IRS establishes that some portion of the underpayment is attributable to fraud, § 6663(b) treats the entire underpayment as... |
|
|
| Bittker, McMahon & Zelenak |
¶ 50.08 Criminal Fraud and Other Tax Crimes |
FEDITI Federal Income Taxation of Individuals, Third Edition 50.08 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Chapter 75 of the Code creates more than a score of crimes and other offenses against the federal revenue laws. Referring to those concerned with income taxes, the Supreme Court has said that singly or in combination [they] were calculated [by Congress] to induce prompt and forthright fulfillment of every duty under the income tax law and to... |
|
|
| Saltzman & Book |
¶ 6.02 Interest on Underpayments |
IRSPRAC IRS Practice and Procedure 6.02 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
As a general rule, all taxpayers who fail to pay the full amount of a tax due under the Code must pay interest at the applicable rate on the unpaid amount from the last date prescribed for payment of the tax until the date the tax is paid. The dates marking the accrual period are (1) the date prescribed for payment, and (2) the date the tax is... |
|
|
| |
¶ 79,739 General Electric Co. |
Fed. Federal Securities Law Reporter 79739 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Securities and Exchange Commission, Division of Corporation Finance. WSB File No. 0122200802. Fed. Sec. L. Rep. ¶ 79,739. January 11, 2008. Inquiry letter in full text. December 10, 2007 Direct Dial (202)955-8671 Fax No. (202)530-9569 Client No. C 32016-00092 VIA HAND DELIVERY Office of Chief Counsel Division of Corporation Finance Securities and... |
|
|
| Saltzman & Book |
¶ 7b.20 Injunction and Disgorgement Actions |
IRSPRAC IRS Practice and Procedure 7B.20 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Apart from penalties or other fines, the Service can and has increasingly sought to enjoin a person who engages in specified conduct from engaging in further conduct. Courts can enjoin the current tax shelter activity as well as any future tax shelter activities. Under Section 7408(a), the Service can institute a civil action in the name of the... |
|
|
| BURGERWHITEPOWELLHolmesJacksonBRENNANBLACKMUNSTEVENSMARSHALLBrandeisBLACKMUMSTEWARTDOUGLASREHNQUISTHARLAN |
¶ 80,496 Fullilove et Al. v. Klutznick, Secretary of Commerce, et Al. |
Cont.Cas.Fed. CCH Government Contracts Reports 80496 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Fullilove et al. v. Klutznick, Secretary of Commerce, et al. 27 CCF ¶ 80,496. In the U.S. Supreme Court. No. 78-1007, Decided July 2, 1980, Certiorari to the U.S. Court of Appeals, Second Circuit. Set-Asides--Minority Business Enterprises--Constitutionality. A requirement in a congressional spending program that, absent an administrative waiver,... |
|
|
| Posner, Flaum, Sykes |
¶ 82,724 Frederick v. Greene, Plaintiff/appellant v. United States Department of Education, Defendant/appellee. |
Bankr. Bankruptcy Law Reporter 82724 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Frederick V. GREENE, Plaintiff/Appellant v. UNITED STATES DEPARTMENT OF EDUCATION, Defendant/Appellee. ¶ 82,724. U.S. Court of Appeals, Seventh Circuit. No. 13-3257. 2014 U.S. App. LEXIS 20669. 770 F.3d 667. Decided October 27, 2014. Appeal from the U.S. District Court for the Northern District of Indiana, Hammond Division at Lafayette. Affirmed.... |
|
|
| |
¶ T-3971 Abatement of Interest on Erroneous Refunds. |
FTC Federal Tax Coordinator, Second Edition T-3971 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
IRS must abate the assessment of all interest on any erroneous refund (determined under IRC s 6602, see T-9108) until the date that demand for repayment is made, unless: 1 the taxpayer (or a related party) has in any way caused the erroneous refund, or 2 the erroneous refund exceeds $50,000. The Tax Court held that even where the abatement of... |
|
|
| |
¶ T-5315 Applicability of Defense of Estoppel Where Irs Provides Erroneous Advice or Fails to Provide Advice Concerning a Point of Law. |
FTC Federal Tax Coordinator, Second Edition T-5315 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Estoppel (barring, under certain circumstances, a party from taking a position inconsistent with an earlier position, see T-5300 et) couldnt be used as a defense where an IRS employee gave taxpayer erroneous advice on a point of law on which the taxpayer relied. This rule was invoked to deny estoppel in the following circumstances: Taxpayer... |
|
|
| |
¶ T-9108 Interest on Erroneous Refunds. |
FTC Federal Tax Coordinator, Second Edition T-9108 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Any portion of a tax (or any interest, assessable penalty, additional amount, or addition to tax) which has been erroneously refunded and which is recoverable in a civil action under the IRC s 7405 rules discussed in T-9102 bears interest at the underpayment rate (IRC s 6621) from the date of the payment of the refund. Excessive statutory interest... |
|
|
| |
¶ V-1002 Circumstances under Which Interest with Respect to Late or Extended Tax Payments Is or Is Not Charged. |
FTC Federal Tax Coordinator, Second Edition V-1002 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
A payment extension does not relieve the taxpayer from liability for payment of interest. Instead, subject to that exception, interest accrues at the prevailing rate under IRC s 6621 ( V-1101). IRS does not require taxpayers to pay interest on repayments of erroneous refunds if IRS was clearly at fault in making the refund and the taxpayer... |
|
|
| |
¶ V-2456 Types of Activities That Have Been Subject to Injunctions Against Violators of Tax Shelter and Reportable Transaction Rules. |
FTC Federal Tax Coordinator, Second Edition V-2456 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
In the following cases in which injunctions were sought against violators of tax shelter and reportable transaction rules, the IRC s 6701 aiding or assisting provision, or the requirements of the Circular 230 rules of practice for taxpayer representatives (see V-2451), courts granted IRS injunctive relief and restrained taxpayers from further... |
|
|
| |
¶ V-2561 Application of Frivolous Return Penalty Where Taxpayer Takes Clearly Unauthorized Deductions, Credits, or Exclusions. |
FTC Federal Tax Coordinator, Second Edition V-2561 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Observation: For submissions made and issues raised before Mar. 16, 2007, the frivolous return penalty (V-2551) was limited to income tax returns of individuals and frivolous positions werent limited to those identified as such, or similar to those identified as such, in IRS guidance. Decisions below that were made before this effective date must... |
|
|
| |
¶ V-2566 Positions Identified as Frivolous on Irs List. |
FTC Federal Tax Coordinator, Second Edition V-2566 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Positions that are the same as or similar to the positions listed below are identified as frivolous for purposes of the penalty for a frivolous tax return under IRC s 6702(a) (see V-2551) and the penalty for a specified frivolous submission under IRC s 6702(b), see V-2571. Persons who file a purported return of tax, including an original or... |
|
|
| |
13-001-005 Part Five: Financial Methodologies |
State Healthcare Laws Library 13-001-005 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Part Five describes the financial standards and methodologies, including income and resource tests, that apply to the various health-benefits programs and categories of assistance. 28.00 FINANCIAL ELIGIBILITY STANDARDS - APPLICATION OF MODIFIED ADJUSTED GROSS INCOME (MAGI) (01/15/2019, GCR 18-063) 28.01 Basis, Scope, and Implementation [1 ] [(... |
|
|
| |
13-170-001 Health Benefits Eligibility and Enrollment |
State Healthcare Laws Library 13-170-001 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
PART ONE. GENERAL PROVISIONS AND DEFINITIONS 1.00 Administration of Health Benefits. (01/15/2017, GCR 16-094) The Agency of Human Services (AHS) was created in 1969 to serve as the umbrella organization for all human-service activities within state government. It is the Single State Agency for Medicaid purposes and the adopting authority for this... |
|
|
| |
13-170-220 Reach up (2200) |
State Healthcare Laws Library 13-170-220 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
The purpose of the Reach Up program is to: (1) assist families, recognizing individual and unique characteristics, to obtain the opportunities and skills necessary for self-sufficiency; (2) encourage economic independence by removing barriers and disincentives to work and providing positive incentives to work; (3) support parental nurturing; (4)... |
|
|
| |
13-170-570 Healthy Vermonters (5700) |
State Healthcare Laws Library 13-170-570 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Section 5700. Healthy Vermonters. The legislature authorized the creation of the Healthy Vermonters program with the passage of Act 127 (2002). This program provides a pharmacy discount to eligible Vermonters, helping beneficiaries purchase prescription medicines necessary to maintain their health and prevent unnecessary health problems. The rules... |
|
|
| Bryan E. Gates |
4.10.12.1.1.frivolous Arguments |
IRM-AA Internal Revenue Manual -- Abridged & Annotated 4.10.12.1.1 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Frivolous arguments are currently described in Notice 2010-33, the Truth About Frivolous Arguments, and any revenue ruling issued since the publication of either of these documents. Please refer to these publications for the most current listing of frivolous... |
|
|
| Bryan E. Gates |
4.19.1.6.3.frivolous Arguments |
IRM-AA Internal Revenue Manual -- Abridged & Annotated 4.19.1.6.3 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
|
|
|
| |
Bankruptcy Law Reports Letter No. 920 |
Bankr. Bankruptcy Law Reporter 10674767 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Safe Harbor for Good-Faith Transferee Requires Netting First Edition Book of Mormon Exempt under State Law DOE's Counterclaim Not Barred by Bankruptcy Rules Gross Recklessness Bars Discharge of Securities-Fraud Debt Post-petition Attorneys' Fees to Unsecured Creditor Upheld Express Provision Unneeded for Substantive Consolidation Mold... |
|
|
| |
Case-1418 Comer v. Murphy Oil Usa |
Air Air Quality Compliance CASE-1418 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Comer v. Murphy Oil USA 585 F.3d 855, U.S. Court of Appeals, Fifth Circuit, Docket No. 07-60756, (5th Cir. 10-22-2009) NED COMER, ET AL. Plaintiffs-Appellants v. MURPHY OIL USA, ET AL. Defendants-Appellees. No 07-60756. Filed October 16, 2009, Revised October 22, 2009 Appeal from the U.S. District Court, S.D. Mississippi. Before DAVIS, STEWART, and... |
|
|
| |
Cvr_13-170-420 Medicaid, Aged, Blind, and Disabled (4200) |
St. State Healthcare Laws Library (NO Date) |
Law Review Articles and Other Secondary Sources |
|
Individuals who are aged, blind, or disabled (M211) are eligible for Medicaid if they meet the financial and nonfinancial requirements for participation in the Medicaid program. Financial requirements (M220-M223) relate to the availability of resources (M230-M239) and income (M240-M249). Nonfinancial requirements include general requirements for... |
|
|
| |
Cvr_13-170-570 Healthy Vermonters (5700) |
State Healthcare Laws Library 13-170-420 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
The legislature authorized the creation of the Healthy Vermonters program with the passage of Act 127 (2002). This program provides a pharmacy discount to eligible Vermonters, helping beneficiaries purchase prescription medicines necessary to maintain their health and prevent unnecessary health problems. The rules that follow describe this pharmacy... |
|
|
| |
Employment-practices 17 Epd ¶ 8402, the Regents of the University of California, Petitioner v. Allan Bakke, Respondent., (June 28, 1978) |
Empl. Employment Practices Guide 8402 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
The Regents of the University of California, Petitioner v. Allan Bakke, Respondent. United States Supreme Court.No. 76-811, June 28, 1978 On Writ of Certiorari to the Supreme Court of California. Affirmed in part and reversed in part. U.S. Constitution Title VI--Civil Rights Act of 1964 Rules Forbidding Discrimination--Title VI--Equal Protection... |
|
|
| |
Employment-practices 23 Epd ¶ 31,026, H. Earl Fullilove et Al., Petitioners v. Philip M. Klutznick et Al., Respondents., (July 02, 1980) |
Empl. Employment Practices Guide 31026 (NO Date) |
Law Review Articles and Other Secondary Sources |
|
H. Earl Fullilove et al., Petitioners v. Philip M. Klutznick et al., Respondents. United States Supreme Court.No. 78-1007, July 2, 1980 On Writ of Certiorari to the United States Court of Appeals, Second Circuit. United States Constitution Congressional Grant Legislation--Affirmative Action--Construction Industry--Ten Percent Minority Business... |
|
|