As filed, the plan would have given all of Coram's equity to its debt holders and left nothing for shareholders.
The agency said it would treat a replacement check as filed on time, meaning penalties and interest would be waived.
In its statement, Transocean said that its "tax returns are materially correct as filed" and that it "will vigorously defend any claims to the contrary".
The Taxpayer Relief Act of 1997 gives the agency three years to audit gift tax returns -- or accept them as filed.
The land presents hills of every possible variety: jagged rain forests, undulating moors, broad swells of savanna, volcanic peaks as sharp as filed teeth, and round-shouldered buttes.
Attached to the last page of the report is a small CD that has Nasdaq's 10-K report, as filed with the Securities and Exchange Commission.
The lawsuit as filed by Landis was unsealed on Friday and named several other defendants, but the Justice Department has joined against only three: Armstrong; Johan Bruyneel, his former team manager; and the now-defunct sports management company Tailwind Sports.
(Ten percent of the audited returns were accepted as filed and 24percentt received a reduction in their tax bill; the remaining 66percentt received an additional tax bill).
Treasury and Internal Revenue Service officials said the proposed changes should cut down on the number of tax audits of corporations whose returns turn out to be acceptable as filed.
During the hearing, Steven Kay, a British lawyer who is leading Mr. Kenyatta's defense, said the entire case should go back to the drawing board because the prosecution's case had changed so much in the past year that the facts as filed "no longer exist".
Here's the post as filed this morning, when $700,000 was considered a big number for the ceremonial first sale:] Here's a quick note from the global tuna conservation team at the Pew Environment Group: Within the next few days, the first giant Pacific bluefin tuna of 2013 is expected to be auctioned in Tokyo for an astronomical price.
