§3622

2 cases·2 followed—100% support

Statute Text — 26 U.S.C. §3622

Statute text not available for this section.

2 Citing Cases

FOLLOWED Martin & Barbara Schachter, Petitioner 113 T.C. No. 14 · 1999

3622 provides as follows: SEC.

Schachter v. Commissioner 113 T.C. 192 · 1999

section 3622, which Federal District Court judges take into account in imposing fines under 18 U.S.C. section 3623, support petitioners’ contention that the $250,000 criminal fine imposed on petitioner should be regarded as remedial in nature and as restitution for petitioners’ civil fraud additions to tax. Respondent disagrees with petitioners’ ch