Tax Appeals definition

Tax Appeals means the appeal of any and all penalties and/or interest asserted on the Business by any Federal, State and/or local tax authority for services rendered by Seller on behalf of its clients prior to the Closing, whether such penalties are asserted prior to or subsequent to the Closing.
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Tax Appeals. [INCLUDED IN OPERATING EXPENSES 8.07]
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Tax Appeals has the meaning set out in Section 14.5.
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Examples of Tax Appeals in a sentence

  • Recent Supreme Court and Board of Tax Appeals cases may permit the Board of Revision to hear cases filed by spouses, trustees, corporate officers and members of an LLC.

  • Lisa Palmer is the Tax Appeals Specialist that handled this case.

  • The Department's decision may be appealed to the State Board of Tax Appeals, in accordance with the provisions of A.R.S. Section 42-1253.

  • The Division of Tax Appeals is a forum of limited jurisdiction (Tax Law § 2008; Matter of Scharff, Tax Appeals Tribunal, October 4, 1990, revd on other grounds sub nom New York State Department of Taxation and Fin.

  • Wisconsin Depart- ment of Revenue, Wisconsin Tax Appeals Commission, Docket No. I−6239, July 28, 1981, and Fort Howard Paper Company v.

  • Wisconsin Department of Revenue, Wis- consin Tax Appeals Commission, Docket No. I−8266, November 1, 1983.(3) CARRY FORWARD OF UNUSED CREDIT.

  • For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Appeal may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.

  • This proceeding is pending judgment at the Administrative Board of Tax Appeals (CARF).

  • The burden then rests upon the taxpayer to demonstrate that the method of audit or the amount of the assessment was erroneous ( see Matter of Your Own Choice, Inc., Tax Appeals Tribunal, February 20, 2003).

  • The Division of Tax Appeals is authorized “[t]o provide a hearing as a matter of right, to any petitioner upon such petitioner’s request .

Related to Tax Appeals

  • Board of Appeals means the local board of appeals as created by local ordinance.

  • Division of hearings and appeals means the division of hearings and appeals in the department of administration.

  • Court of Appeal means the division of the Supreme Court referred to in section 7(1)(b);

  • Notice of Appeal means a notice given pursuant to Condition 6.2.

  • Appeals Tribunal or “AT” means the Body responsible for hearing and determining appeals set out in section 9;

  • Expedited Appeal means if a Member appeals a decision regarding a denied request for Prior Authorization (Pre-Service Claim) for an Urgent Care Claim, the Member or Member’s Authorized Representative can request an Expedited Appeal, either orally or in writing. Decisions regarding an Expedited Appeal are generally made within seventy-two (72) hours from the Plan’s receipt of the request.

  • Reconsideration means review by the director of an insurer’s Notice of Closure.

  • Successful Respondent means an organization that receives a grant award as a result of this RFA. May also be referred to as "Grantee, ""Awarded Applicant," "Subrecipient" or "Grant Recipient."

  • Tax Audit means any audit, assessment, or other examination relating to Taxes by any Tax Authority or any judicial or administrative proceedings relating to Taxes.

  • Adjudicating Authority or “NCLT” shall mean the Hon’ble Mumbai Bench of the National Company Law Tribunal;

  • Appeals Panel means a panel appointed by the Chief Compliance Officer pursuant to Rule 620.

  • Reviewing Authority means the Alberta Securities Commission.

  • Appeals Board means the commissioners and deputy commissioners of the Workers’ Compensation Appeals Board acting en banc, in panels, or individually.

  • Final Determination means the final resolution of liability for any Tax for any taxable period, by or as a result of (a) a final decision, judgment, decree or other order by any court of competent jurisdiction that can no longer be appealed, (b) a final settlement with the IRS, a closing agreement or accepted offer in compromise under Sections 7121 or 7122 of the Code, or a comparable agreement under the Laws of other jurisdictions, which resolves the entire Tax liability for any taxable period, (c) any allowance of a refund or credit in respect of an overpayment of Tax, but only after the expiration of all periods during which such refund or credit may be recovered by the jurisdiction imposing the Tax, or (d) any other final resolution, including by reason of the expiration of the applicable statute of limitations or the execution of a pre-filing agreement with the IRS or other Taxing Authority.

  • Commissioners Court means Travis County Commissioners Court.

  • Responsible Respondent means a Respondent that has the capability in all material respects to perform the scope of work and specifications of the Contract. In determining whether a Respondent is a Responsible Respondent, the Agency may consider various factors including, but not limited to, the Respondent’s competence and qualifications to provide the goods or services requested, the Respondent’s integrity and reliability, the past performance of the Respondent and the best interest of the Agency and the State.

  • Expert witness or “expert” means a person who is retained to render an opinion regarding an issue relevant to a case, whether or not the person actually testifies in court.

  • Adjudicatory hearing means a hearing to determine:

  • Accounting Authority means the Board of PRASA;

  • Appeal Committee means the appeal committee established by the Council in terms of section 12(3)(a);

  • Appeal authority means the executive authority of the municipality or any other body or institution outside of the municipality authorised by that municipality to assume the obligations of an appeal authority for purposes of appeals lodged in terms of the Act;

  • Appeal Board means the State Charter School Appeal

  • Informed decision means a decision by a qualified patient, to request and obtain a prescription for medication that the qualified patient may self-administer to end his or her life in a humane and dignified manner, that is based on an appreciation of the relevant facts and after being fully informed by the attending physician of:

  • Reassessment means additional moneys paid by the members to a joint self-insurance program.

  • Tax Controversy means any audit, examination, dispute, suit, action, litigation or other judicial or administrative proceeding by or against the IRS or any other Taxing Authority.

  • Tax Authorities means Hong Kong or foreign tax, revenue or monetary authorities.