Treasury Issues Proposed Regulations Regarding Penalty Defenses, December 30, 2002, Release Number po-3720
United States. Department of the Treasury. "Treasury Issues Proposed Regulations Regarding Penalty Defenses, December 30, 2002, Release Number po-3720," in United States. Department of the Treasury. "Volume 397," Press Releases of the United States Department of the Treasury (November 27, 2002 - December 30, 2002) : 372-384. https://fraser.stlouisfed.org/title/6111/item/587240/toc/554567 , accessed on June 28, 2024.