§6121
1 cases·1 cited
Statute Text — 26 U.S.C. §6121
Statute text not available for this section.
1 Citing Cases
Ulloa fails to meet the threshold requirement for invoking section 6121(d), we do not reach the issue .of whether, if he could invoke it, respondent could nevertheless carry the "burden of producing reasonable and probative information concerning such deficiency in addition to such information return" .