 | United States. Advisory Commission on Intergovernmental Relations - 1972 - 1158 páginas
...9 Section 76. Failure to Pay Tax. (a) Deficiency Due to Negligence. If any part of a deficiency 10 is due to negligence or intentional disregard of rules and regulations (but without intent to defraud) 1 1 there shall be added to the tax an amount equal to 5 percent of the deficiency. 12 (b) Fraud. If... | |
 | United States. Congress. House. Committee on the Judiciary - 1975 - 822 páginas
...any tax imposed by subtitle A or by chapter 12 of subtitle B relating to income taxes and gift taxes is due to negligence or intentional disregard of rules and regulations, but without intent to defraud, there shall be added to the tax an amount equal to 5 percent of the underpayment." That is the penalty,... | |
 | United States. Advisory Commission on Intergovernmental Relations - 1975 - 728 páginas
...9 Section 76. Failure to Pay Tax. (a) Deficiency Due to Negligence. If any part of a deficiency 10 is due to negligence or intentional disregard of rules and regulations (but without intent to defraud) 11 there shall be added to the tax an amount equal to 5 percent of the deficiency. 12 (b) Fraud. If... | |
 | U.S. Nuclear Regulatory Commission - 1979 - 1066 páginas
...the effect that "(i]f any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid . . .." The taxpayer challenged the assessment on double jeopardy... | |
 | United States. Congress. House. Committee on the Judiciary - 1975 - 808 páginas
...any tax imposed by subtitle A or by chapter 12 of subtitle B relating to income taxes and gift taxes is due to negligence or intentional disregard of rules and regulations, but without intent to defraud, there shall be added to the tax an amount equal to 5 percent of the underpayment." That is the penalty,... | |
 | United States. Congress. House. Committee on Ways and Means - 1975 - 838 páginas
...of 5 percent of the total amount of any underpayment is imposed where any part of the underpayment is due to negligence or intentional disregard of rules and regulations (but without intent to defraud). It seems extremely harsh to impose a penalty on the total underpayment when other adjustments to taxable... | |
 | 1949 - 430 páginas
...sections 1019 (b) and 3612 (d) and § 86.51. § 86.51 Additions to the tax in case of deficiency. (a) If any part of any deficiency is due to negligence,...rules and regulations but without intent to defraud, 5 percent of the total amount of the deficiency shall be added to the deficiency, and shall be assessed,... | |
 | United States. Internal Revenue Service Project - 1976 - 224 páginas
...addition to the fraud penalty, however, there exists a penalty of 5 percent of an underpayment which is due to "negligence or intentional disregard of...and regulations (but without intent to defraud)." 925 This provision does not cover Social Security taxes, but is limited to deficiencies in income and... | |
 | United States. Law Enforcement Assistance Administration - 1976 - 326 páginas
...tax imposed by subtitle A or by chapter 12 of subtitle B (relating to income taxes and gift taxes) ia due to negligence or intentional disregard of rules and regulations (but without intent to defraud), there shall he added to the tax an amount equal to 5 percent of the underpayment. "(b) Fraud. — If... | |
 | 1970 - 772 páginas
...upon the separate return of each spouse — (i) Negligence. It any part of such excess Is attributable to negligence or intentional disregard of rules and regulations (but without intent to defraud) at the time of the making of such separate return, then 6 percent of the total amount of such excess... | |
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If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations, but without intent to defraud... 
