Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitlePartial Payment Rule of Code Sec. 6694(c) Continues as a Trap for the Unprepared Tax Preparer: Riter v. United States.AuthorsColella, Frank G.SubjectsUNITED States; PAYMENT; TAXATION; TRAPPINGPublicationJournal of Tax Practice & Procedure, 2019, Vol 21, Issue 2, p23ISSN1529-9279Publication typeArticle