IRC Authority Graph

§66628

1 cases·1 cited

Statute Text — 26 U.S.C. §66628

Statute text not available for this section.

1 Citing Cases

Riddle Aggregates, LLC, Ornstein-Schuler, LLC, Tax Matters Partner, Petitioner 165 T.C. No. 12 · 2025

In 1989 Congress combined the accuracy-related penalties into section 66628 and moved the fraud penalty into its own section 6663 under OBRA 89 § 7721, 103 Stat.