@article{242309,
      recid = {242309},
      title = {Penalty and interest provisions in the Internal Revenue  Code : hearings before the Committee on Finance, United  States Senate, One Hundred Sixth Congress, second session,  March 8 and 9, 2000.},
      publisher = {U.S. G.P.O. :},
      address = {Washington :},
      pages = {iv, 282 p. :},
      year = {2000},
      note = {"Printed for the use of the Committee on Finance."},
      url = {http://library.usi.edu/record/242309},
}