recalcitrant account holder
Defined in 1 place of the United States Code.
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.
Source
- 2010–present26 U.S.C. § 1471Internal Revenue Code · Repealed. Pub. L. 94455, title XIX, 1901(b)(13)(A), Oct. 4, 1976, 90 Stat. 1840] · for purposes of this section