%0 Generic %T Review of the civil penalty provisions contained in the Internal Revenue Code hearings before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred First Congress, first session on recommendations for civil tax penalty reform and H.R. 2528 ... February 21 and June 6, 1989. %U https://ezaccess.libraries.psu.edu/login?url=http://congressional.proquest.com/congcomp/getdoc?HEARING-ID=HRG-1989-WAM-0066