BILLS-107hr3991ih.pdf

1986 such year annual later than 1 year the taxable year fiscal year 2001 fiscal year 6654 December 31, 2002 daily 30-DAY 31, 2002 later than 18 months 1040A each calendar year 6651 42 2002 2-year 17 year 1972 1975 7122 7213A 21 days 18 years each year day any day the day 18 ages 9-month 2003 5 day 270 days 3-year the 15th day of the 4th month the first day 6 years Seven-day later than 6 months 1967 year 2003 6012(d 365 days a calendar year

SESSION H. R. 3991

United States the United States the United States Court the United States of America the District of Columbia

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SEC Treasury the Internal Revenue Service State Internal Congress General for Tax Administration the Internal Revenue Code Senate Tax Court Internal Revenue Service the Tax Court Ways and Means of Tax Administration Federal the Committee on Finance nal Revenue Service the Treasury Inspector House AUTHORITY OF TAX COURT Appeals Ways and Means EQUITABLE CUMSTANCES Service Office of Appeals IRS VIDUALS Federal Regulations Internal Revenue Service 104 the Treasury Inspector General TIALITY Department THE HOUSE OF REPRESENTATIVES NUAL Columbia ternal Revenue Service IH Committee ployee Jurisdiction of Tax Court JUDICIAL Omnibus the Internal Revenue Code of 1986 House of Representa- the Committee the Department of the Treasury

HOUGHTON

installment disclosure penalty penalties sec taxpayers tax estimated taxpayer converted misconduct failure unpaid annual report revenue service penalties