TY - SER AU - Knight, Ray A. AU - Knight, Lee G. TI - Taxpayers' reliance on professional tax advice: Examining the penalties under IRC section 6662 T2 - The CPA Journal SN - 0732-8435 U1 - Bper. 657.05 PY - 2013/// CY - --New York City. PB - The New York State Society of Certified Public Accountant KW - Taxation -- Law and legislation ER -