Review of the Civil Penalty Provisions Contained in the Internal Revenue Code: Hearings on Civil Tax Penalties before Subcommittee on Oversight of the House Ways and Means Committee
1989
Full Citation
Calvin H. Johnson, Review of the Civil Penalty Provisions Contained in the Internal Revenue Code: Hearings on Civil Tax Penalties before Subcommittee on Oversight of the House Ways and Means Committee, 101st Cong., 1st Sess., 149 (1989) (statement: Why Not Collect Correct Tax?).