Document Type
Article
Publication Date
11-6-2017
Publication Title
Tax Notes
Publication Title (Abbreviation)
Tax Notes
Volume
157
First Page
835
Last Page
839
Abstract
In this article, the authors argue that the penalty for sending a bad check to the IRS is excessive and that the reasonable cause exception should apply to any honest factual error.
Rights
© 2017 Jeffrey H. Kahn & Douglas A. Kahn
Faculty Biography
http://www.law.fsu.edu/our-faculty/profiles/kahn
Recommended Citation
Jeffrey H. Kahn and Douglas A. Kahn,
The Inappropriateness of the Bad Checks Penalty, 157
Tax Notes
835
(2017),
Available at: https://ir.law.fsu.edu/articles/471
Comments
First published in Tax Notes.