Examples. (A) The taxpayer has received a statutory notice of deficiency, under I.R.C. §6212, which entitles the taxpayer to seek Tax Court review of a proposed tax deficiency. This is not a delinquent tax because it is not a final tax liability. Should the taxpayer seek Tax Court review, this will not be a final tax liability until the taxpayer has exercised all judicial appeal rights.
(B) The IRS has filed a notice of Federal tax lien with respect to an assessed tax liability, and the taxpayer has been issued a notice under I.R.C. §6320 entitling the taxpayer to request a hearing with the IRS Office of Appeals contesting the lien filing, and to further appeal to the Tax Court if the IRS determines to sustain the lien filing. In the course of the hearing, the taxpayer is entitled to contest the underlying tax liability because the taxpayer has had no prior opportunity to contest the liability. This is not a delinquent tax because it is not a final tax liability. Should the taxpayer seek tax court review, this will not be a final tax liability until the taxpayer has exercised all judicial appeal rights.
(C) The taxpayer has entered into an installment agreement pursuant to I.R.C. §6159. The taxpayer is making timely payments and is in full compliance with the agreement terms. The taxpayer is not delinquent because the taxpayer is not currently required to make full payment.
(D) The taxpayer has filed for bankruptcy protection. The taxpayer is not delinquent because enforced collection action is stayed under 11 U.S.C. §362 (the Bankruptcy Code).
Examples. (i) The taxpayer has received a statutory notice of deficiency, under I.R.C. Sec. 6212, which entitles the taxpayer to seek Tax Court review of a proposed tax deficiency. This is not a delinquent tax because it is not a final tax liability. Should the taxpayer seek Tax Court review, this will not be a final tax liability until the taxpayer has exercised all judicial appeal rights.
Examples. When we provide examples in this agreement, they do not limit the provisions of this agreement. The terms includes, such as and for example mean, respectively, includes without limitation, such as but without limitation and for example but without limitation.
Examples. Collaboration between ISDs and the Xxxxx College Dual Credit Program to host informational sessions for students, parents and community partners on the benefits and cost of dual credit opportunities.
Examples if Star Sports 1 is placed at number 2 within the Sports genre, then Star Sports 2 and Star Sports 1 Hindi shall be placed at 3 and 4 respectively, without any other channel(s) placed between the Star Sports Channels thereby disrupting the sequence.
Examples. If the Holiday falls on a Wednesday the Contractor may reschedule for Tuesday or Thursday. • If the Holiday falls on Monday then the Contractor will reschedule for Tuesday • If the Holiday falls on Friday then the contractor will reschedule for the day before on Thursday.
Examples. Employee with 50 weeks continuous service at the birth receives 12 weeks paid leave (50-38=12) and 40 weeks unpaid leave (52-12=40). Employee with 2 years continuous service at the birth receives 14 weeks paid leave (104-38=66, but the 14 week maximum applies) and 142 weeks unpaid leave (156-14=142).
Examples. The rules of this para- graph (a) are illustrated by the fol- lowing examples.
Examples. Advising and career counseling are offered to all dual credit students.
Examples. The Office of Prospective Student Relations offers college tours.
