The Section 6651(a)(1) Penalty for Late Filed Tax Returns: Reasonable Cause and Unreasoned Decisions
Recommended Citation
Marilyn E. Brookens,
The Section 6651(a)(1) Penalty for Late Filed Tax Returns: Reasonable Cause and Unreasoned Decisions, 35 Case W. Rsrv. L. Rev. 183 (1984)
Available at:
https://scholarlycommons.law.case.edu/caselrev/vol35/iss2/8
