[permalink] [id link]
If A taxpayer dies, the executor, administrator, or legal representative must file the final return for the decedent on or before the 15th day of the 4th month following the close of the deceased taxpayer's normal tax year.
from
Brown Corpus
Some Related Sentences
If and taxpayer
If the trust has qualified under laws such as Internal Revenue Code section 501 ( c ), donations to the trust may be deductible to an individual taxpayer or corporate donor.
* If the taxpayer is filing as " married, filing separately ", and his or her spouse itemizes, then the taxpayer cannot take the standard deduction.
* If the amounts of the itemized deductions and the standard deduction do not differ much, the taxpayer may take the standard deduction to reduce the possibility of adjustment by the Internal Revenue Service ( IRS ).
* If the taxpayer is otherwise eligible to file a shorter tax form such as 1040EZ or 1040A, he would prefer not to prepare ( or pay to prepare ) the more complicated Form 1040 and the associated Schedule A for itemized deductions.
If a taxpayer disagrees with an assessment, they could go through the appeal process, which may include challenging the assessment in court.
If a tax return is audited and a larger tax bill is the result, the taxpayer is responsible, not their accountants.
If not, a taxpayer needs to cut a check to CRA to cover their tax bill.
If a taxpayer does not file a tax return on time, CRA may first send a request, like a reminder, to the taxpayer asking them to file the outstanding return.
If the taxpayer still not file the return, CRA may send a second letter demanding that the return be filed.
If a return is not filed after the computer generated letters, such as TX11 and TX14, a non-filer officer could arbitrarily prepare a tax return for the taxpayer, normally generating a larger tax bill than what the taxpayer would expect.
If a non-filer officer determines that insufficient info is available for issuing an arbitrary assessment, they may refer the file to Investigations, who would then take the taxpayer to court.
If the taxpayer ignore the court order, they will be subject to contempt of court charges.
If, after the objection has been assessed, the taxpayer is still dissatisfied, an appeal may be made to the Tax Court of Canada.
If a taxpayer is still not happy about the tax court decision, they could take it to the federal court of appeals, or even further to the Supreme Court of Canada.
If the taxpayer is not satisfied with the way the first office handles it, they may escalate the complaint to the regional office, which investigates the complaint and contacts the taxpayer.
If the taxpayer remains unsatisfied, a complaint may be made to the Taxpayer Ombudsman.
If a taxpayer agrees to a tax assessment but unable to pay, they could request a remission order to CRA.
If the request is denied, a taxpayer could request a second review, which will be done by a higher rank official.
If the request is still denied, a taxpayer could request a judicial review of the decision in the federal court, not tax court.
If a taxpayer is not happy with the judicial review decision, they could take it to the federal court of appeals.
If and dies
If A-Z could buy Ticonderoga cheaply and use their presses and dies and other equipment, if William could hit precisely the right promotion note, if the money hurdle was not insurmountable.
If a man dies, shall he live again?
If the player dies, they are still put on the list, but are categorized as " Dead ", with their experience point total listed as at the final killing blow.
If a pope dies before revealing the identity of an in pectore cardinal, the cardinalate expires.
If his wife dies, he may not remarry and must remain celibate.
* If a doctor operates a patient and the patient dies, the doctor's hand will be cut off.
If a member of the executive committee quits or dies, the other four members appoint his or her replacement.
If the Prime Minister dies in office, the Cabinet chooses an Interim Prime Minister, to run the government until a new government is placed in power.
If a player dies all their weapons are lost and they receive the spawn weapons for the current map, usually the gauntlet and machine gun.
If the player dies, he must restart at the beginning of the level.
If the number of dies — the integrated circuits that will eventually become chips — etched on a wafer exceeds a failure threshold ( i. e. too many failed dies on one wafer ), the wafer is scrapped rather than investing in further processing.
If, instead of slapping a feeding mosquito, one stretches one's skin so that it grips the proboscis and the mosquito cannot withdraw it, the pressure will distend the gut until it breaks and the mosquito dies.
If the president is not present, dies, resigns, or is otherwise unable to fulfill his or her duties, the vice president will generally serve as president.
If the president dies, resigns or is otherwise removed from office, a successor is to be elected within thirty days.
If somebody else dies, the supposed being who has supposedly " died " is only a phantom of the solipsist's imagination anyway, and the elimination of that phantom proves nothing.
If he dies pierced, they think that the divinity is going to help them ; if he does not die, it is he who is accused and they declare that he is a bad person.
If one dies, the remaining eagle often searches for a new mate to replace the one lost.
If an egg fails to hatch or the chick dies early, the parents will likely lay another egg the following year.
If a Lantern dies before that obligation is met, the ring will find and seek another trainee on its own.
If an individual dies outside of his / her state of residence, the coroner of the state in which the death took place issues the death certificate.
In the immediate aftermath, Drago displays no sense of remorse commenting to the assembled media: " If he dies ... he dies.
If the player dies during the battle with the final boss, The Entity acquires the complete Sigil, leading to the worst ending in which humanity is extinct.
0.239 seconds.