§62302
1 cases·1 cited
Statute Text — 26 U.S.C. §62302
Statute text not available for this section.
1 Citing Cases
; sec. 6231(a) (6) L(a) (3) , Proced. & Admin.. Regs After the 1997 amendment; -angindividual partner' s only recourse to present any partner-level reasonable cause and good faitha defense heronshea may thavesis :to file Car claim for:K refund under sec. 62302(c)i(3) after; paying thesapiilicable penalty T (continued . . ) - 36 - Thus, the IRS was required to issue Bang a deficiency notice to assert that Bang was liable for the 6653 (a) (2) negligence pena]t See former sec. 6662(a) (2); Tax Equi