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the Plan filed any tax returns or information returns for any
taxable periods.
4. U.S. Department of Labor
On April 16, 2002, respondent sent a letter to the
Department of Labor notifying the Department of Labor that
respondent was contemplating adjusting petitioner’s section 4975
tax liability. This letter was sent pursuant to section 3003(a)
of the Employee Retirement Income Security Act of 1974 (29 U.S.C.
1203(a)), Pub. L. 93-406, 88 Stat. 829, 998 (ERISA ‘74). On May
8, 2002, respondent sent another letter to the Department of
Labor, stating that the matter was now before respondent’s
Appeals Office and asking for a response within 60 days.
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Last modified: May 25, 2011