Determination of tax: procedures for notices, hearings, limitation pauses, recovery and adjustment of interest and penalties. Procedural rules for determination of tax require exclusion of stayed periods from limitation computation; conversion of unsustainable fraud notices into ordinary notices for tax determination; issuance of appellate-directed orders within two years; entitlement to hearing on request; limited adjournments with reasons; requirement that orders set out facts and basis; demands limited to notice-specified grounds; interest payable irrespective of mention; appellate modifications adjust interest and penalty; unpaid self-assessed tax recovered under recovery provisions; and prohibition on imposing duplicate penalties.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Determination of tax: procedures for notices, hearings, limitation pauses, recovery and adjustment of interest and penalties.
Procedural rules for determination of tax require exclusion of stayed periods from limitation computation; conversion of unsustainable fraud notices into ordinary notices for tax determination; issuance of appellate-directed orders within two years; entitlement to hearing on request; limited adjournments with reasons; requirement that orders set out facts and basis; demands limited to notice-specified grounds; interest payable irrespective of mention; appellate modifications adjust interest and penalty; unpaid self-assessed tax recovered under recovery provisions; and prohibition on imposing duplicate penalties.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
