Skip to main content
Article
Reckless Means Reckless: Understanding the EITC Ban
Tax Notes
  • John Plecnik, Cleveland State University
Document Type
Article
Publication Date
2-24-2014
Disciplines
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.

Citation Information
John Plecnik, Reckless Means Reckless: Understanding the EITC Ban, 142 Tax Notes 847 (February 24, 2014).