§67022
2 cases·2 cited
Statute Text — 26 U.S.C. §67022
Statute text not available for this section.
2 Citing Cases
The letter advised petitioners that section 67022 imposes a $5,000 penalty for the filing ofa frivolous tax return and that the penalty was based on the amended return.
We hold that petitioner is liable for the penalty and that the Appeals Office properly sustainedthe collection action.