A Bluebook is substantial authority for purposes of the accuracy related penalty.

Name: A Bluebook is substantial authority for purposes of the accuracy related penalty.
Brand: Quizplus
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Question

Quizplus · Accepted Answer

The Bluebook is the authoritative source for legal citation in the United States and is widely used by courts and practitioners. Thus, reliance on the Bluebook can be considered substantial authority for purposes of avoiding the accuracy-related penalty under the Internal Revenue Code.

A Bluebook Is Substantial Authority for Purposes of the Accuracy