D.C. Code § 47-164
Penalty for aiding and abetting understatement of a taxpayer’s tax liability.
Repealed.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (10 sections)
- 47-161 · Definitions.
- 47-162 · Penalty imposed on a tax return preparer for failure to sign a…
- 47-163 · Understatement of taxpayer’s liability by tax return preparer.
- 47-164 · Penalty for aiding and abetting understatement of a taxpayer’s…
- 47-165 · Frivolous tax return.
- 47-166 · Statute of limitations on assessment of penalties and claims…
- 47-167 · Determination of penalty; notice to tax return preparer;…
- 47-168 · Claim for refund.
- 47-169 · Right to judicial appeal.
- 47-170 · Right to judicial appeal.