Is Financial Difficulty Really Enough? The Battle of the Circuits to Define Reasonable Cause for Small Businesses' Failure to Pay Taxes

Authors

Lyndsey Insani

Recommended Citation

Lyndsey Insani, Is Financial Difficulty Really Enough? The Battle of the Circuits to Define Reasonable Cause for Small Businesses' Failure to Pay Taxes, 53 Val. U. L. Rev. 385 (2019).
Available at: https://scholar.valpo.edu/vulr/vol53/iss2/4