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us-dc/statute/47/chapter-1a — Tax Return Preparers. [Repealed]. · Axiom
Axiom
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District of Columbia
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Statutes
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Title 47
Tax Return Preparers. [Repealed].
10 sections
47-161
Definitions.
47-162
Penalty imposed on a tax return preparer for failure to sign a return.
47-163
Understatement of taxpayer’s liability by tax return preparer.
47-164
Penalty for aiding and abetting understatement of a taxpayer’s tax liability.
47-165
Frivolous tax return.
47-166
Statute of limitations on assessment of penalties and claims for refund.
47-167
Determination of penalty; notice to tax return preparer; protest of determination.
47-168
Claim for refund.
47-169
Right to judicial appeal.
47-170
Right to judicial appeal.
