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Reckless Means Reckless: Understanding The Eitc Ban, John Plecnik
Reckless Means Reckless: Understanding The Eitc Ban, John Plecnik
Law Faculty Articles and Essays
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.