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" Service, or otherwise misrepresented his experience or education as an income tax return preparer, "(C) guaranteed the payment of any tax refund or the allowance of any tax credit, or "(D) engaged in any other fraudulent or deceptive conduct which substantially... "
Internal Revenue Service's Taxpayer Assistance Programs, Monitoring of ... - Página 105
por United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee - 1978 - 192 páginas
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Internal Revenue Cumulative Bulletin, Edição 1

United States. Internal Revenue Service - 1976 - 612 páginas
...Service, or otherwise misrepresented his experience or education as an income tax return preparer, "(C) guaranteed the payment of any tax refund or the allowance of any tax credit, or "(D) engaged in any other fraudulent or deceptive conduct which substantially interferes with the proper...
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Public Law 94-455.94th Congress: Tax Reform Act of 1976

United States - 1976 - 424 páginas
...Service, or otherwise misrepresented his experience or education as an income tax return preparer, "(C) guaranteed the payment of any tax refund or the allowance of any tax credit, or "(D) engaged in any other fraudulent or deceptive conduct which substantially interferes with the proper...
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General Explanation of the Tax Reform Act of 1976: (H.R. 10612, 94th ...

United States. Congress. Joint Committee on Taxation - 1976 - 710 páginas
...Revenue Service, has misrepresented his experience and education as an income tax return preparer, has guaranteed the payment of any tax refund or the allowance of any tax credit, or has engaged in any other fraudulent or deceptive conduct similar in nature to the above types of conduct...
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