2022 Standard Federal Tax Reporter (CCH) Committee Report on P.L. 98-369 (Deficit Reduction Act of 1984), Congress (United States)

Summary

• Committee Report: Standard Federal Tax Reporter (2022), Committee Report on P.L. 98-369 (Deficit Reduction Act of 1984)

  .014 Reasons for change. -The committee is concerned that the language providing that this penalty is in lieu of any other penalty might be read to provide that an individual who willfully attempts to evade tax and who also files a false Form W-4 would only be subject to a criminal penalty for filing a false Form W-4 and not to the willful attempt to evade tax penalty under section 7201. The committee believes that the criminal penalty under section 7205should not be exclusive. This result is in accordance with  United States v. Grumka  (6th Cir., No. 83-1550, March 5, 1984).

   Explanation of provision. -The bill provides that the penalty is in addition to any other penalty provided by law.

   Effective date. -This provision will take effect for actions or failures to act occurring after the date of enactment.- Senate Committee Print (S. Prt. 98-169, April 2, 1984).