Reckless Means Reckless: Understanding the EITC BanTax Notes
- Taxpayer Relief Act,
- earned income tax credit
AbstractThis 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 InformationJohn Plecnik, Reckless Means Reckless: Understanding the EITC Ban, 142 Tax Notes 847 (February 24, 2014).