CFR > Title 27 > Chapter I > Subchapter A > Part 20 > Subpart C > Liability for Tax
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| § 20.31 | Applicable laws and regulations; persons liable for tax |
Terms Used In CFR > Title 27 > Chapter I > Subchapter A > Part 20 > Subpart C > Liability for Tax
- Fraud: Intentional deception resulting in injury to another.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Subpoena: A command to a witness to appear and give testimony.