Publication Title (Abbreviation)
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.
© 2017 Jeffrey H. Kahn & Douglas A. Kahn
Jeffrey H. Kahn and Douglas A. Kahn,
The Inappropriateness of the Bad Checks Penalty, 157
Available at: https://ir.law.fsu.edu/articles/471