§653

3 cases·3 cited

Statute text not available for this section.

3 Citing Cases

Michael E. Graham, Petitioner T.C. Memo. 2008-129 · 2008

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 .

Hosking v. Commissioner 62 T.C. 635 · 1974
Alt v. Commissioner 101 F. App'x 34 · Cir.

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