§66623
1 cases·1 followed—100% support
Statute Text — 26 U.S.C. §66623
Statute text not available for this section.
1 Citing Cases
FOLLOWED
G. Mason Cadwell, Jr., Petitioner
Consequently, we hold that petitioner is liable for the accuracy-related penalty under 6662 (b) (2) ; - 48 - e shall therefore graNt respondent's cross-motion for summar judgment and deny petitioner's motion for summary judgm nt .