REVIEW OF THE CIVIL PENALTY PROVISIONS CONTAINED IN THE INTERNAL REVENUE CODE HEARINGS BEFORE THE SUBCOMMITTEE ON OVERSIGHT OF THE COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES ONE HUNDREDTH CONGRESS SECOND SESSION 93-284 MARCH 31; AND JULY 28, 1988 Serial 100-75 Printed for the use of the Committee on Ways and Means COMMITTEE ON WAYS AND MEANS DAN ROSTENKOWSKI, Illinois, Chairman SAM M. GIBBONS, Florida CHARLES B. RANGEL, New York RICHARD A. GEPHARDT, Missouri ROBERT T. MATSUI, California JOHN J. DUNCAN, Tennessee 1 WILLIAM M. THOMAS, California JUDD GREGG, New Hampshire CONTENTS Page Internal Revenue Service, Hon. Lawrence B. Gibbs, Jr., Commissioner of Internal Revenue, Charles Brennan, Deputy Commissioner (Operations), and Richard Stark, Assistant to the Commissioner U.S. Department of the Treasury, Dennis E. Ross, Deputy Assistant Secretary U.S. Small Business Administration, Frank S. Swain, Chief Counsel for Advo- U.S. General Accounting Office, Johnny C. Finch, Deputy Director, General Government Division, and Lynda Willis, Group Director, Tax Policy and Allen, Jonathan W., Wachovia Corp., and American Bankers Association American Bankers Association, Jonathan W. Allen.................... 80 |