tax negligence

Negligence arising out of the disregard of tax-payment laws, for which the Internal Revenue Service may impose a penalty — 5% of the amount underpaid. IRC (26 USCA) § 6651(a). [Cases: Internal Revenue 5219. C.J.S. Internal Revenue § 824.]

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词条贡献者

法律翻译Howard，在一家顶尖的美国律师事务所担任专职法律翻译，专注翻译各类与信托与财产规划有关的法律文件。