Document Type

Article

Publication Date

2-24-2014

Publication Title

Tax Notes

Keywords

Taxpayer Relief Act, earned income tax credit

Abstract

This article argues that the legislative history of the EITC ban demonstrates that Congress intended to import to section 32(k) the well-established definition for reckless or intentional disregard from section 6662, which imposes the accuracy-related penalties.

Volume

142

Issue

8

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