Notice bibliographique
Résumé
The Third Circuit Court of Appeals has reaffirmed as still valid the common-law mailbox rule--that a properly mailed document is presumed to reach the IRS within normal delivery time--despite holdings by other circuits that the rule was supplanted by the 1954 Tax Code provision that allows a postmark date to be treated as the filing date of a return or document. In so doing, the Third Circuit found that a trust fund had a chance to prove its refund claim was submitted in a timely fashion, even though the IRS had no record of receiving it. The Philadelphia Marine Trade Association/International Longshoremen's Association Vacation Fund was a multi-employer trust fund that accumulated contributions from collective bargaining agreements between the Philadelphia Marine Trade Association and the local unions of the International Longshoremen's Association. The fund hired O'Neill Consulting Corp. to withhold and remit to the IRS income and payroll taxes from money distributed by the fund. In 2001, the IRS found the fund in violation of several regulations, including remittance of fourth-quarter 1999 and second-quarter 2000 taxes by paper coupon rather than electronically, and late remittance of fourth-quarter 2000 taxes. The IRS assessed penalties against the fund and notified O'Neill. The O'Neill employee did nothing to correct the problems, and the IRS levied on $160,386 in the fund's money market account on June 25,2001. The O'Neill employee resigned in February 2003 without disclosing the levy to O'Neill or the fund. The levy was discovered by the fund's CPA in the spring of 2003 during an audit. Immediately, the CPA and O'Neill's president contacted the IRS revenue officer for an explanation of the levy but received no information, as the case was considered closed. Subsequently, two letters, dated May 8, 2003, and June 13, 2003, requesting a refund were sent to the revenue officer. After more communications between the IRS and the CPA, the revenue officer and an IRS troubleshooter met with the CPA and O'Neill's attorney and discussed a refund. The fund formally filed for a refund in September 2003 and received a partial refund of $93,365. (The government later sued to recover this refund, saying it was paid in error.) No refund was granted for the penalty assessed on the fourth quarter of 1999 because the penalty was considered paid on June 25, 2001 (date of the levy), and under IRC [section] 6511(a), the refund request should have been made by June 25, 2003. O'Neill reimbursed the fund for the penalty, and the fund and O'Neill filed suit in the District Court for the Eastern District of Pennsylvania to recover the remaining penalty. The District Court agreed with the IRS that O'Neill lacked standing and could not sue for a refund; nor could the fund, since the refund request was not timely. …
Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.
Comment cette classification a été obtenuedéplier
Prédiction distillée sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Apprise à partir de 10 348 étiquettes directes de Codex et de 10 348 étiquettes directes de Gemma. Le mode candidate est l'union des têtes enseignantes seuillées; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont ni des étiquettes humaines ni des étiquettes directes de modèles de pointe.
Scores Codex et Gemma par catégorie
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,002 | 0,000 |
| Méta-épidémiologie (sens strict) | 0,001 | 0,001 |
| Méta-épidémiologie (sens large) | 0,002 | 0,001 |
| Bibliométrie | 0,001 | 0,001 |
| Études des sciences et des technologies | 0,001 | 0,000 |
| Communication savante | 0,001 | 0,010 |
| Science ouverte | 0,002 | 0,000 |
| Intégrité de la recherche | 0,000 | 0,002 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,001 | 0,000 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; un appel candidat d’une seule tête enseignante, pas un consensus.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».