Mathia v. Mathia

Core Citations

SUMMARIZED OPINION OF in

• Mathia v. Commissioner of Internal Revenue

This document cites

• Federal Cases - Crnkovich v. U.S.
• Federal Cases - Dorchester Indus. Inc. v. Comm'r of Internal Revenue
• Federal Cases - Ad Global Fund ex rel. North Hills Holding v. U.S.
• Federal Cases - Katz v. C.I.R.
• US - Reference Stubs - Judicial review where administrative adjustment request is not allowed in full



See all quotations

• US - Reference Stubs - Return of partnership income
• US - Reference Stubs - Courts of review
• US - Reference Stubs - Period of limitations for making assessments
• US - Reference Stubs - Income and credits of partner
• US - Reference Stubs - Date when Tax Court decision becomes final
• US - Reference Stubs - Notice and opportunity for hearing upon filing of notice of lien
• US - Reference Stubs - Participation in administrative proceedings; waivers; agreements
• US - Reference Stubs - Notice and opportunity for hearing before levy
• US - Reference Stubs - Partners, not partnership, subject to tax
• US - Reference Stubs - Limitations on assessment and collection
• US - Reference Stubs - Burden of proof
• US - Reference Stubs - 26 U.S.C. § 6226 Alternative to Payment of Imputed Underpayment By Partnership
• US - Reference Stubs - 26 U.S.C. § 6221 Determination At Partnership Level
• US - Reference Stubs - 26 U.S.C. § 6225 Partnership Adjustment By Secretary
• US - Reference Stubs - 26 U.S.C. § 6231 Notice of Proceedings and Adjustment
• US - Reference Stubs - 26 U.S.C. § 6223 Partners Bound By Actions of Partnership