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Taxation-Federal Commons™

Open Access. Powered by Scholars. Published by Universities.®

2014

Cleveland State University

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Full-Text Articles in Taxation-Federal

Reckless Means Reckless: Understanding The Eitc Ban, John Plecnik Feb 2014

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.

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