@article{,
      recid = {250148},
      title = {Penalty and interest provisions in the Internal Revenue  Code : hearing before the Subcommittee on Oversight of the  Committee on Ways and Means, House of Representatives, One  Hundred Sixth Congress, second session, January 27, 2000.},
      publisher = {U.S. G.P.O. :},
      address = {Washington :},
      number = {Serial 106-110 (United States. Congress. House. Committee  on Ways and Means)},
      pages = {iii, 110 p. ;},
      year = {2001},
      note = {Distributed to some depository libraries in microfiche.},
      url = {http://library.usi.edu/record/250148},
}