§653
3 cases·1 followed·2 cited—33% support
Statute Text — 26 U.S.C. §653
Statute text not available for this section.
3 Citing Cases
Petitione was also found liable for penalties of $163,059, plus 50 perc nt of the statutory interest due on $116,458 under section 653(b), but we can only speculate whether the assessment for 19 6 includes these penalties .
Alt v. Commissioner