recalcitrant account holder
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1471 — for purposes of this section
The term “recalcitrant account holder” means any account holder which—
(A) fails to comply with reasonable requests for the information referred to in subsection (b)(1)(A) or (c)(1)(A), or
(B) fails to provide a waiver described in subsection (b)(1)(F) upon request.