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T.C. Memo. 2005-218 UNITED STATES TAX COURT MARK O. KAPLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3624-04. Filed September 20, 2005. Albert L. Grass, for petitioner.
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TC Memo 218 refers to a memorandum decision issued by the United States Tax Court.
TC Memo 218 is not something that needs to be filed by taxpayers. It is a decision issued by the United States Tax Court.
There is no specific form or process to fill out a tc memo 218 as it is a decision issued by the court itself.
The purpose of tc memo 218 is to provide a written decision by the United States Tax Court regarding a specific tax case.
TC Memo 218 itself contains the information and details about a specific tax case as decided by the court. It may include the names of the parties involved, relevant tax issues, and the court's decision.
As a memorandum decision issued by the United States Tax Court, tc memo 218 does not have a specific filing deadline for taxpayers.
There is no penalty for the late filing of tc memo 218 as taxpayers are not required to file it. It is a decision issued by the court.
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