Sec. 6752(1)(b) was satisfied by an IRS supervisor’s timely signed approval of penalties against the taxpayer, without any “meaningful review” or “reasoned decision-making,” the Tax Court held.

Clarification 15.3/1 explains what to do: " When a player is moving their ball or ball-marker under Rule 15.3, it should be placed to the side by measuring with a club, such as by using the clubhead ...

Abstract: We are interested in the localization of multiple moving objects that are present simultaneously using the delay times and Doppler frequency shifts (DFSs), in a multistatic scenario with a ...

Abstract: Small object detection in uncrewed aerial vehicle (UAV) images is one of the critical aspects for its widespread application. However, due to limited feature extraction for small objects and ...

An assignment refers to transferring rights or property. Learn how assignments work in options contracts and see examples of assignments in mortgages, wages, and leases.

It’s an exercise that generates fierce debates and often results in agreements to disagree. But that’s what makes determining the best players at each position in baseball so great. As has been its ...