Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/appellate/015587-20.opn.html -- rank: 1000

... agent therefore recommended imposition of the civil fraud assessment under N.J.S.A. 54:49-9.1 due to (1) failure to comply with recordkeeping requirements ... the assessment” will be “added to the tax.” N.J.S.A. 54:49-9.1. The regulations make it clear that there must be ... useful and persuasive guidance in the interpretation and application of N.J.S.A. 54:49-9.1. I.R.C. §6663 is very similar to ... Civil fraud assessment is 50% of the tax assessment amount. N.J.S.A. 54:49-9.1. 2 The total sales for this period was $170 ...

docket:	015587-20
court:	NJ Tax Court
decided:	2017-08-09
status:	unpublished
citation:
Document Size:	68736

2 CHARLEY O’S, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 735

... 19, -20 (failure to utilize amnesty penalty of five percent); N.J.S.A. 54:49-9.1 (civil fraud penalty of fifty percent). On the other ...

docket:	002178-16
court:	NJ Tax Court
decided:	2019-06-13
status:	Unpublished
citation:
Document Size:	31797

3 NICHOLAS L. GENTILE, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 676

... equal to fifty percent of the assessment is imposed, under N.J.S.A. 54:49-9.1, in cases where the “assessment is due to ...

docket:	13601-17
court:	NJ Tax Court
decided:	2021-03-26
status:	Published
citation:
Document Size:	16012

4 CIRIACO GATTA v. DIRECTOR, DIVISION OF TAXATION -- rank: 515

... 19, -20 (failure to utilize amnesty penalty of five percent); N.J.S.A. 54:49-9.1 (civil fraud penalty of fifty percent). On the other ...

docket:	08649-16
court:	NJ Tax Court
decided:	2018-12-14
status:	Unpublished
citation:
Document Size:	28473