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- [1] An Investigation of the Impact of Preparer Penalty Provisions on Tax Preparer AggressivenessJOURNAL OF THE AMERICAN TAXATION ASSOCIATION, 2012, 34 (01): : 172 - 173Hansen, Victoria J.White, Richard A.
- [2] ESTATE LATE FILING PENALTY UNDER SECTION-6651 - NEW STRICTER INTERPRETATIONSTAXES, 1979, 57 (05): : 275 - 280HARRIS, SMWARNER, RE
- [3] IS THE PREPARER UNDERSTATEMENT PENALTY IN CONFLICT WITH ETHICAL GUIDELINESJOURNAL OF TAXATION, 1992, 77 (02): : 104 - 106RITHOLZ, JSKARLATOS, BC
- [4] NOL DOES NOT BAR PREPARER PENALTY ON EARLIER RETURNJOURNAL OF TAXATION, 1982, 56 (05): : 315 - 316不详
- [5] RELIANCE ON CLIENT DATA MAY RESULT IN PREPARER PENALTYJOURNAL OF TAXATION, 1985, 62 (03): : 145 - 146不详
- [6] PREPARER PENALTY IMPOSED FOR FAILURE TO VERIFY TAX RECORDSJOURNAL OF TAXATION, 1980, 53 (02): : 89 - 89不详
- [7] THE NEGLIGENT RETURN PREPARER - AVOIDING SECTION-6694(A)TAXES, 1985, 63 (11): : 831 - 839THOMAS, DW
- [8] COMPUTER SERVICE BUREAU MAY BE PREPARER UNDER SECTION 6694JOURNAL OF TAXATION, 1986, 64 (02): : 122 - 122不详
- [10] INCOME-TAX PREPARER PENALTY DISCUSSIONS DOMINATE CPA-IRS LIAISON SESSIONSJOURNAL OF TAXATION, 1978, 48 (05): : 312 - 313不详