Reckless Means Reckless: Understanding the EITC Ban

John Plecnik

Reckless Means Reckless: Understanding the EITC Ban

Research output: Contribution to journal › Article › peer-review

Abstract

This article argues that the legislative history of the EITC ban demonstrates that Congress intended to import to section 32(k) the well-established definition for reckless or intentional disregard from section 6662, which imposes the accuracy-related penalties.

Original language	American English
Journal	Tax Notes
Volume	142
State	Published - Feb 24 2014

Keywords

Taxpayer Relief Act
earned income tax credit

Disciplines

Law
Taxation-Federal

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Reckless Means Reckless Understanding the EITC BanFinal published version, 539 KBLicense: CC BY

Cite this

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title = "Reckless Means Reckless: Understanding the EITC Ban",

abstract = " This article argues that the legislative history of the EITC ban demonstrates that Congress intended to import to section 32(k) the well-established definition for reckless or intentional disregard from section 6662, which imposes the accuracy-related penalties.",

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AB - This article argues that the legislative history of the EITC ban demonstrates that Congress intended to import to section 32(k) the well-established definition for reckless or intentional disregard from section 6662, which imposes the accuracy-related penalties.

KW - Taxpayer Relief Act

KW - earned income tax credit

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M3 - Article

VL - 142

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JF - Tax Notes

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Reckless Means Reckless: Understanding the EITC Ban

Abstract

Keywords

Disciplines

Access to Document

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