§1085

10 cases·1 overruled·9 cited

Statute text not available for this section.

10 Citing Cases

Specifically, section 32(k) provides that a false claim to the earned income credit in one tax yearresults in the denial ofthe earned income credit in the next two tax years "[If] there was a final determination that the taxpayer's claim ofcredit * * * was due to reckless or intentional disregard ofrules and regulations"." And it appears t

Board of Trustees of the IBT Local 863 Pension Fund v. C & S Wholesale Grocers, Inc. 802 F.3d 534 · Cir.
Pack Expo Services, LLC v. Central States Southeast and Southwest Areas Pensi · Cir.
Event Media Inc. v. Central States Southeast and Southwest Areas Pensi · Cir.
Central States Southeast and Southwest Areas v. Event Media Inc. 135 F.4th 529 · Cir.
Central States Southeast and Southwest Areas Pensi v. Pack Expo Services, LLC · Cir.
Pack Expo Services, LLC v. Central States Southeast and Southwest Areas Pensi · Cir.
Event Media Inc. v. Central States Southeast and Southwest Areas Pensi · Cir.
Central States Southeast and Southwest Areas v. Event Media Inc. · Cir.
Central States Southeast and Southwest Areas Pensi v. Pack Expo Services, LLC · Cir.