This is a transcript of testimony delivered on March 14, 1988 by James Childs to the United States Senate Committee on Finance, Subcommittee on Penalties.
Creme, Nicholas J. and Childs, James W.
"Testimony United States Senate Committee on Finance Subcommittee Penalties March 14, 1988,"
Akron Tax Journal: Vol. 5
, Article 8.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol5/iss1/8