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Gerald B. Lefcourt, P.C. v. U.S., No. 96-6151, No. 871 (2nd Cir.) (125 F.3d 79) (September 10, 1997) (Judge John M. Jr. Walker)

Case affirmed civil penalty on lawyer for failing to file proper IRS Form 8300 identifying name of client who paid cash for legal services.

 

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