Filed February 2, 2017
Id. The Service determined, and noted as such in its April 21, 2016 letter to Plaintiff, that definitions contained in 26 U.S.C. §6231(a) only apply “for purposes of this subchapter.” Section 6231 is located in subchapter C of chapter 63 in Title 26, while Section 6103 is located in subchapter B of chapter 61.
Filed February 8, 2011
..........................25 Weiner v. IRS, 986 F.2d 12 (2d Cir. 1993)...........................................................................................26 STATUTES AND REGULATIONS 11 U.S.C. § 105 ............................................................................................................24, 25 11 U.S.C. § 106 ............................................................................................................24, 25 11 U.S.C. § 362 ............................................................................................................24, 25 11 U.S.C. § 505(a)(1) .........................................................................................................12 26 U.S.C. § 446 ......................................................................................................13, 22, 23 26 U.S.C. §§ 6213 ..............................................................................................................26 26 U.S.C. § 6231 ................................................................................................................26 26 U.S.C. § 6331 ................................................................................................................26 26 U.S.C. § 7421(a) ...........................................................................................................24 26 U.S.C. § 7426 .............................................................................................................12 28 U.S.C. § 157 ................................................................................1, 7, 8, 9, 12, 28, 29, 30 28 U.S.C. § 1346(a)(1) .......................................................................................................30 26 C.F.R. § 1.446-1(a)(2)...................................................................................................13 26 C.F.R. §1.446-3 .........................................................................