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Accuracy-related and Fraud Penalties | Midpage
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United States Code
Title 26
F
Chapter 68
Subchapter A
Part II
Accuracy-related and Fraud Penalties
6662
Imposition of accuracy-related penalty on underpayments
6662A
Imposition of accuracy-related penalty on understatements with respect to reportable transactions
6663
Imposition of fraud penalty
6664
Definitions and special rules