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Internal Revenue Code
The comprehensive body of tax laws and regulations governing the United States federal tax system.
False Return
A tax return that contains information that is knowingly incorrect, misleading, or incomplete.
Liability
A responsibility or obligation, legal or financial, that arises during the course of business operations.
Negligent Misconduct
Actions or failure to act that demonstrates a careless disregard for the safety or welfare of others, falling below a standard of care.
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