·-tt··-tt· · GL-100544-99GL-100544-99 thethe annualannual reminderreminder noticenotice...
4
·-tt· ·-tt· • DEPARTMENT DEPARTMENT OF OF THE THE TREASURY TREASURY INTERNAL INTERNAL REVENUE REVENUE SERVICE SERVICE WASHINGTON, WASHINGTON, D.C. D.C. 20224 20224 OFFlceOF OFFlceOF CHIEF CHIEF COUNSEL COUNSEL CC:EL:GL:Br2:MJLew CC:EL:GL:Br2:MJLew GL-100544-99 GL-100544-99 APR APR 7 1999 1999 MEMORANDUM MEMORANDUM FOR FOR ASSISTANT ASSISTANT COMMISSIONER COMMISSIONER (COLLECTION) (COLLECTION) FROM: FROM: Gary Gary Gray Gray Assistant Assistant Litigation) Litigation) SUBJECT: SUBJECT: Annual Annual Notice Notice of of Tax Tax Delinquency Delinquency under under I.R.C. I.R.C. Section Section 7524 7524 - Non-master-File Non-master-File Accounts Accounts This This is is in in response response to to your your memorandum memorandum dated dated December December 18, 18, 1998, 1998, requesting requesting our our ---1-- ---1-- - _. _. advice-wittJ-regarctto-(tjwtreth-e-r-tt,e- advice-wittJ-regarctto-(tjwtreth-e-r-tt,e- annuarremmder annuarremmder notice notice wnlcnfheffiternal wnlcnfheffiternal Revenue Revenue Service Service ("Service") ("Service") sends sends to to taxpayers taxpayers with with delinquent delinquent accounts accounts pursuant pursuant to to I.R.C. I.R.C. § 7524, 7524, is is necessary necessary in in non-master non-master file file situations situations where where the the accounts accounts reflect. reflect. balances balances less less than than the the corresponding corresponding master master file file deferral deferral criterion, criterion, and and less less 't.6) 't.6) ,_ ,_ than_months than_months remain remain on on the the collection collection statute; statute; and and (2) (2) what what actions actions a taxpayer taxpayer may may take take if if the the Service Service fails fails to to send send the the annual annual reminder reminder notice notice where where one one is is i required required and and the the Government Government either either continues continues to to 'pursue 'pursue collection collection action action or or I discontinues discontinues collection collection action. action. It It is is our our opinion opinion that that the the Service Service is is required required to to send send the the annual annual notice notice reminder reminder to to taxpayers taxpayers with with delinquent delinquent accounts, accounts, pursuant pursuant to to I.R.C. I.R.C. § 7524, 7524, even even in in situations situations where where the the non-master non-master file file accounts accounts reflect reflect balances balances less less than than the the corresponding corresponding master master file file deferral deferral criterion, criterion, and and there there is is less less than than eight eight months months remaining remaining on on the the collection collection statute. statute. Further, Further, if if the the Service Service fails fails to to send send the the annual annual reminder reminder notice notice where where one one is is required, required, the the taxpayer taxpayer may may attempt attempt to to recover recover any any monies monies collected collected through through a claim claim for for refund, refund, in in accordance accordance with with I.R.C. I.R.C. §§ §§ 6511, 6511, 7422(a) 7422(a) and and 6532(a), 6532(a), or or he he may may make make a claim claim for for civil civil damages damages for for unauthorized unauthorized collection collection actions actions by by Service Service personnel, personnel, under under I.R.C. I.R.C. § 7433. 7433. The The facts facts as as presented presented in in your your memorandum memorandum indicate indicate that that there there are are approximately approximately 7,000 7,000 non-master non-master file file accounts accounts which which reflect reflect tax tax deficiencies. deficiencies. and and where where annual annual reminder reminder notices notices have have not not been been sent. sent. You You indicate indicate that that these these accounts accounts are are over over ten ten years years old, old, and and you you are are attempting attempting to to verify verify the the validity validity of of the the assessments. assessments. Your Your limited limited review review of of the the Fresno Fresno Service Service Center Center database database indicates indicates that that some some statutes statutes had had been been extended extended by by litigation litigation or or waiver. waiver. Other Other accounts accounts have have been been -------- -------- classifi-e-d--a-s' classifi-e-d--a-s' in in some some situations. situations. ttlere ttlere -is -is a problem problem in in PMTA:00262 PMTA:00262
Transcript of ·-tt··-tt· · GL-100544-99GL-100544-99 thethe annualannual reminderreminder noticenotice...
-
·-tt··-tt·
••
DEPARTMENTDEPARTMENT OFOF THETHE TREASURYTREASURY
INTERNALINTERNAL REVENUEREVENUE SERVICESERVICE WASHINGTON,WASHINGTON, D.C.D.C. 2022420224
OFFlceOFOFFlceOF CHIEFCHIEF COUNSELCOUNSEL
CC:EL:GL:Br2:MJLewCC:EL:GL:Br2:MJLew GL-100544-99GL-100544-99APRAPR 77 19991999
MEMORANDUMMEMORANDUM FORFOR ASSISTANTASSISTANT COMMISSIONERCOMMISSIONER (COLLECTION)(COLLECTION)
FROM:FROM: GaryGary GrayGray ~----/~----/ AssistantAssistant chiefQou~s~chiefQou~s~ (~ene(~1(~ene(~1 Litigation)Litigation)
SUBJECT:SUBJECT: AnnualAnnual NoticeNotice ofof TaxTax DelinquencyDelinquency underunder I.R.C.I.R.C. SectionSection 75247524 -- Non-master-FileNon-master-File AccountsAccounts
ThisThis isis inin responseresponse toto youryour memorandummemorandum dateddated DecemberDecember 18,18, 1998,1998, requestingrequesting ourour ---1-----1-- -- _._. advice-wittJ-regarctto-(tjwtreth-e-r-tt,e-advice-wittJ-regarctto-(tjwtreth-e-r-tt,e- annuarremmderannuarremmder noticenotice wnlcnfheffiternalwnlcnfheffiternal
RevenueRevenue ServiceService ("Service")("Service") sendssends toto taxpayerstaxpayers withwith delinquentdelinquent accountsaccounts pursuantpursuant toto I.R.C.I.R.C. §§ 7524,7524, isis necessarynecessary inin non-masternon-master filefile situationssituations wherewhere thethe accountsaccounts reflect.reflect. balancesbalances lessless thanthan thethe correspondingcorresponding mastermaster filefile deferraldeferral criterion,criterion, andand lessless
't.6)'t.6) ,_,_ than_monthsthan_months remainremain onon thethe collectioncollection statute;statute; andand (2)(2) whatwhat actionsactions aa taxpayertaxpayer maymay taketake ifif thethe ServiceService failsfails toto sendsend thethe annualannual reminderreminder noticenotice wherewhere oneone isis
ii requiredrequired andand thethe GovernmentGovernment eithereither continuescontinues toto 'pursue'pursue collectioncollection actionaction oror II discontinuesdiscontinues collectioncollection action.action.
ItIt isis ourour opinionopinion thatthat thethe ServiceService isis requiredrequired toto sendsend thethe annualannual noticenotice reminderreminder toto taxpayerstaxpayers withwith delinquentdelinquent accounts,accounts, pursuantpursuant toto I.R.C.I.R.C. §§ 7524,7524, eveneven inin situationssituations wherewhere thethe non-masternon-master filefile accountsaccounts reflectreflect balancesbalances lessless thanthan thethe correspondingcorresponding mastermaster filefile deferraldeferral criterion,criterion, andand therethere isis lessless thanthan eighteight monthsmonths remainingremaining onon thethe collectioncollection statute.statute. Further,Further, ifif thethe ServiceService failsfails toto sendsend thethe annualannual reminderreminder noticenotice wherewhere oneone isis required,required, thethe taxpayertaxpayer maymay attemptattempt toto recoverrecover anyany moniesmonies collectedcollected throughthrough aa claimclaim forfor refund,refund, inin accordanceaccordance withwith I.R.C.I.R.C. §§§§ 6511,6511, 7422(a)7422(a) andand 6532(a),6532(a), oror hehe maymay makemake aa claimclaim forfor civilcivil damagesdamages forfor unauthorizedunauthorized collectioncollection actionsactions byby ServiceService personnel,personnel, underunder I.R.C.I.R.C. §§ 7433.7433.
TheThe factsfacts asas presentedpresented inin youryour memorandummemorandum indicateindicate thatthat therethere areare approximatelyapproximately 7,0007,000 non-masternon-master filefile accountsaccounts whichwhich reflectreflect taxtax deficiencies.deficiencies. andand wherewhere annualannual reminderreminder noticesnotices havehave notnot beenbeen sent.sent. YouYou indicateindicate thatthat thesethese accountsaccounts areare overover tenten yearsyears old,old, andand youyou areare attemptingattempting toto verifyverify thethe validityvalidity ofof thethe assessments.assessments. YourYour limitedlimited reviewreview ofof thethe FresnoFresno ServiceService CenterCenter databasedatabase indicatesindicates thatthat somesome statutesstatutes hadhad beenbeen extendedextended byby litigationlitigation oror waiver.waiver. OtherOther accountsaccounts havehave beenbeen
---------------- classifi-e-d--a-s'classifi-e-d--a-s' n'ot-c(:me-ctibfe~Moreover.n'ot-c(:me-ctibfe~Moreover. inin somesome situations.situations. ttlerettlere -is-is aa problemproblem inin
PMTA:00262PMTA:00262
-
·· ,, ((((
22 GL-100544-99GL-100544-99
locatinglocating supportingsupporting documentationdocumentation forfor extensionextension ofof thethe statute,statute, especiallyespecially wherewhere recordrecord retentionretention schedulesschedules havehave resultedresulted inin thethe destructiondestruction ofof records,records, andand inin otherother cases,cases, thethe taxpayertaxpayer isis deceased.deceased.
SectionSection 7524,7524, whichwhich isis effectiveeffective forfor calendarcalendar yearsyears afterafter 1996,1996, isis titledtitled "Annual"Annual NoticeNotice ofof TaxTax Deficiency"Deficiency" andand provides:provides:
NotNot lessless thanthan annually,annually, thethe SecretarySecretary shallshall sendsend aa writtenwritten noticenotice toto eacheach taxpayertaxpayer whowho hashas aa taxtax delinquentdelinquent accountaccount ofof thethe amountamount ofof thethe taxtax delinquencydelinquency asas ofof thethe datedate ofof thethe notice.notice.
UnderUnder thisthis provision,provision, thethe SecretarySecretary doesdoes notnot havehave thethe discretiondiscretion toto decidedecide whetherwhether oror notnot toto sendsend thethe noticenotice basedbased onon resource,resource, taxtax administrationadministration oror policypolicy considerations.considerations. AsAs indicatedindicated inin aa priorprior memorandummemorandum onon thisthis issue,issue, wewe interpretinterpret thethe languagelanguage containedcontained inin J.R.C.J.R.C. §§ 75247524 asas imposingimposing aa mandatorymandatory requirementrequirement thatthat thethe noticenotice bebe sentsent annuallyannually forfor allall taxtax delinquencies.delinquencies.11
-- ToTo the-extentthe-extent thethe n-on-mastern-on-master filea-c-c-o-un-t;;-r-e-;;f1-e-:ct:-s-a--t;-"a-x-d7""e-;:li:-n-qu-e-n-c-y-,filea-c-c-o-un-t;;-r-e-;;f1-e-:ct:-s-a--t;-"a-x-d7""e-;:li:-n-qu-e-n-c-y-,-a~-a-n-n-u-a-'-a~-a-n-n-u-a-' -._--._-reminderreminder noticenotice isis required.required. ItIt isis importantimportant inin thethe firstfirst instanceinstance toto determinedetermine whichwhich ofof thethe approximatelyapproximately 7,0007,000 casescases inin non-masternon-master filefile requiresrequires thethe annualannual reminderreminder notice.notice. Non-masterNon-master filefile casescases couldcould includeinclude allall typestypes ofof taxpayerstaxpayers andand involveinvolve taxtax accountsaccounts which,which, forfor variousvarious reasons,reasons, cannotcannot bebe enteredentered inin thethe mastermaster file.file. TheseThese casescases includeinclude situationssituations involvinginvolving anan innocentinnocent spouse,spouse, aa splitsplit assessment,assessment, singlesingle spousespouse bankruptcybankruptcy case,case, singlesingle spousespouse offeroffer inin compromise,compromise, etc.etc. UnlikeUnlike mastermaster filefile casescases wherewhere eventsevents cancan bebe enteredentered automaticallyautomatically asas theythey occur,occur, non-masternon-master filefile casescases areare manuallymanually enteredentered intointo thethe systemsystem andand requirerequire manualmanual updating.updating. Thus,Thus, thethe non-masternon-master filefile accountaccount maymay notnot bebe current,current, dependingdepending onon howhow frequentlyfrequently thethe datadata isis input.input. YouYou indicateindicate thatthat therethere areare situationssituations inin non-masternon-master filefile casescases wherewhere thethe ServiceService lackslacks currentcurrent informationinformation withwith regardregard toto thethe validityvalidity ofof thethe collectioncollection statute,statute, thethe taxpayer'staxpayer's whereabouts,whereabouts, oror whetherwhether thethe taxpayertaxpayer isis living.living.
BeforeBefore takingtaking activeactive collectioncollection action,action, thethe ServiceService shouldshould verifyverify thatthat thethe collectioncollection statutestatute isis stillstill open.open. IfIf thethe GovernmentGovernment isis unableunable toto verifyverify oror establishestablish thatthat thethe collectioncollection statutestatute remainsremains open,open, nono coll~ctioncoll~ction actionaction shouldshould ensue,andensue,and wewe recommendrecommend thatthat thethe taxpayer'staxpayer's accountaccount bebe abated.abated. TheThe ServiceService bearsbears thethe burdenburden ofof establishingestablishing thatthat thethe statutestatute forfor collectioncollection isis stillstill open,open, ifif thatthat issueissue isis everever
11 InIn ourour priorprior memorandummemorandum toto youyou onon thisthis issue,issue, dateddated AugustAugust 12,12, 1998,1998, wewe concludedconcluded thatthat therethere areare somesome narrownarrow circumstancescircumstances wherewhere thethe statutestatute shouldshould bebe interpretedinterpreted asas notnot requiringrequiring thethe notice,notice, suchsuch asas whenwhen aa TCTC 520520 CodeCode isis inputinput becausebecause thethe taxtax liabilityliability isis thethe subjectsubject ofof litigation.litigation. onon thethe theorytheory thatthat thethe taxpayertaxpayer whowho isis involvedinvolved inin litigationlitigation isis awareaware ofof thethe delinquentdelinquent taxestaxes due.due. TheThe factsfacts asas presentedpresented inin thisthis casecase dodo notnot indicateindicate thatthat anyany exceptionsexceptions toto thethe annualannual reminderreminder noticenotice areare warranted.warranted.
-
- - ---------------
- - ---------------
-.-. •• 33
GL-100544-99GL-100544-99
challenged.challenged. SeeSee BonwitBonwit TellerTeller && Co.Co. v.v. Commissioner,Commissioner, 1010 B.T.A.B.T.A. 13001300 (1928);(1928); FarmersFarmers FeedFeed Co.Co. v.v. Commissioner,Commissioner, 1010 B.T.A.B.T.A. 10691069 (1928).(1928). IfIf thethe taxpayertaxpayer comescomes forwardforward withwith evidenceevidence thatthat thethe statutestatute ofof limitationslimitations maymay havehave expired,expired, thethe ServiceService bearsbears thethe burdenburden ofof establishingestablishing thethe applicabilityapplicability ofof anyany extension.extension. MiamiMiami PurchasingPurchasing ServiceService CorporationCorporation v.v. Commissioner,Commissioner, 7676 T.C.T.C. 818818 (1981).(1981). However,However, ifif thethe ServiceService cancan verifyverify thatthat thethe collectioncollection statutestatute isis stillstill open,open, itit isis requiredrequired toto sendsend thethe annualannual reminderreminder notice.notice.
InIn aa situationsituation wherewhere thethe taxtax duedue balancebalance isis small,small, andand thethe ServiceService hashas determineddetermined thatthat thethe costscosts ofof collectioncollection andand administrationadministration dodo notnot warrantwarrant collectioncollection ofof thethe amountamount due,due, thethe unpaidunpaid portionportion ofof thethe assessmentassessment maymay bebe abatedabated underunder I.R.C.I.R.C. §§ 6404(c).6404(c). InIn thosethose cases,cases, therethere wouldwould nono longerlonger bebe aa taxtax delinquentdelinquent account,account, andand thethe ServiceService wouldwould notnot bebe requiredrequired toto sendsend thethe annualannual notice.notice. However,However, inin situationssituations wherewhere therethere isis lessless thanthan oneone yearyear remainingremaining onon thethe collectioncollection statute,statute, oror itit isis determineddetermined that,that, basedbased onon anan assetasset analysis,analysis, thethe amountamount isis deemeddeemed uncollectibleuncollectible fromfrom thethe taxpayer,taxpayer, thethe accountaccount continuescontinues toto reflectreflect aa taxtax liabilityliability whichwhich isis technicallytechnically collectible.collectible. InIn thosethose instances,instances, thethe ServiceService isis requiredrequired toto sendsend thethe annualannual notice.notice.22
YouYou alsoalso requestedrequested ourour adviceadvice withwith regardregard toto whatwhat actionsactions aa taxpayertaxpayer maymay taketake ifif thethe ServiceService failsfails toto sendsend thethe annualannual noticenotice wherewhere oneone isis requiredrequired (in(in accordanceaccordance withwith thethe languagelanguage underunder I.R.C.I.R.C. §§ 7524)7524) andand eithereither continuescontinues toto pursuepursue collectioncollection actionaction oror discontinuesdiscontinues collectioncollection action.action. IfIf thethe ServiceService discontinuesdiscontinues anyany collectioncollection activity,activity, thethe taxpayertaxpayer maymay simplysimply assumeassume thatthat thethe debtdebt hashas beenbeen satisfiedsatisfied oror that,that, forfor whateverwhatever reason,reason, thethe GovernmentGovernment hashas decideddecided notnot toto pursuepursue collection.collection. InIn suchsuch cases,cases, thethe taxpayertaxpayer maymay notnot taketake anyany actionaction atat all.all. Nevertheless,Nevertheless, thethe ServiceService isis notnot relievedrelieved ofof thethe obligationobligation toto sendsend thethe annualannual reminderreminder notice,notice, ifif oneone isis required.required. IfIf collectioncollection actionaction continues,continues, thethe taxpayertaxpayer maymay attemptattempt toto recoverrecover anyany moniesmonies collectedcollected byby wayway ofof aa claimclaim forfor refund.refund. However,However, inin aa civilcivil actionaction broughtbrought pursuantpursuant toto I.R.C.I.R.C. §§ 7422(a),7422(a), thethe taxpayertaxpayer mustmust allegeallege andand bebe ableable toto proveprove thatthat thethe taxestaxes werewere collectedcollected wrongfullywrongfully oror withoutwithout authority.authority. AnAn allegationallegation thatthat thethe ServiceService failedfailed toto sendsend thethe annualannual reminderreminder notice,notice, inin itself,itself, isis notnot sufficientsufficient toto entitleentitle thethe taxpayertaxpayer toto aa refund.refund.
ItIt isis possiblepossible thatthat thethe taxpayertaxpayer maymay alsoalso attemptattempt toto makemake aa claimclaim forfor civilcivil damagesdamages forfor unauthorizedunauthorized collectioncollection actionsactions byby ServiceService personnel,personnel, underunder I.R.C.I.R.C. §§ 7433.~-7433.~-However,However, inin suchsuch aa proceeding,proceeding, thethe courtcourt mustmust firstfirst decidedecide whetherwhether failingfailing toto sendsend
22 YouYou alsoalso indicatedindicated thatthat inin somesome situations,situations, thethe taxpayertaxpayer hashas died,died, butbut continuescontinues toto oweowe federalfederal taxtax liabilities.liabilities. InIn thosethose cases,cases, thethe ServiceService maymay seekseek toto collectcollect anyany outstandingoutstanding federalfederal taxtax liabilitiesliabilities fromfrom thethe taxpayer'staxpayer's estate.estate. IfIf thethe ServiceService determinesdetermines thatthat collectioncollection fromfrom thethe ~~ta~e~~ta~e j§Jlotj§Jlot feasible,Jh~feasible,Jh~aC_~QuntaC_~Qunt m.ay_be_marked_asm.ay_be_marked_as ---- __ uncollectable.uncollectable. Again,Again, sincesince therethere isis stillstill aa taxtax delinquentdelinquent accountaccount onon thethe Service'sService's records,records, anan annualannual reminderreminder noticenotice isis required.required.
-
.. .. •• 44
GL-100544-99GL-100544-99
thethe annualannual reminderreminder noticenotice constitutesconstitutes collectioncollection ofof aa federalfederal taxtax liabilityliability forfor purposespurposes ofof aa civilcivil actionaction broughtbrought underunder I.R.C.I.R.C. §§ 7433.7433. Moreover,Moreover, inin orderorder forfor thethe taxpayertaxpayer toto bebe successfulsuccessful inin aa suitsuit underunder I.R.C.I.R.C. §§ 7433,7433, hehe mustmust establishestablish thatthat anan "officer"officer oror employeeemployee ofof thethe InternalInternal RevenueRevenue ServiceService recklesslyrecklessly oror intentionally,intentionally, oror byby reasonreason ofof negligence"negligence" disregardeddisregarded anyany provisionprovision ofof thethe InternalInternal RevenueRevenue Code,Code, oror thethe regulationsregulations thereunder.thereunder. 33 I.R.C.I.R.C. §§ 7433(a).7433(a). InIn addition,addition, thethe taxpayertaxpayer mustmust establishestablish thethe actualactual amountamount ofof hishis damages.damages. .!.Q...!.Q..
InIn anyany event,event, thethe decisiondecision byby thethe ServiceService whetherwhether oror notnot toto sendsend thethe annualannual reminderreminder noticenotice toto taxpayerstaxpayers inin delinquentdelinquent accountaccount statusstatus doesdoes notnot dependdepend uponupon whatwhat remediesremedies aa taxpayertaxpayer maymay havehave ifif thethe ServiceService failsfails toto complycomply withwith thisthis statutorystatutory requirement.requirement. CongressCongress hashas imposedimposed aa mandatorymandatory requirementrequirement onon thethe ServiceService toto sendsend outout thethe annualannual noticenotice toto allall taxpayerstaxpayers inin delinquentdelinquent accountaccount status.status.
InIn conclusion,conclusion, thethe annualannual noticenotice requiredrequired byby I.R.C.I.R.C. §§ 75247524 isis aa mandatorymandatory requirementrequirement andand thethe SecretarySecretary doesdoes notnot havehave thethe discretiondiscretion toto declinedecline toto sendsend outout thethe noticenotice basedbased onon policy,policy, resourceresource oror taxtax administrationadministration considerations.considerations. TheThe annualannual noticeJs_required.noticeJs_required. unless-it.unless-it. is_clearis_clear .the[ejs-nCLtax-d.elinquenc¥-LLis..-~.the[ejs-nCLtax-d.elinquenc¥-LLis..-~ ____ important,important, therefore,therefore, thatthat withwith regardregard toto thethe non-masternon-master filefile accounts,accounts, aa diligentdiligent efforteffort bebe mademade toto gogo throughthrough eacheach ofof thosethose accountsaccounts toto determinedetermine whichwhich taxpayerstaxpayers areare entitledentitled toto receivereceive thethe annualannual reminderreminder notice.notice. InIn thethe process,process, ifif youyou discoverdiscover certaincertain taxtax delinquentdelinquent accountsaccounts wherewhere itit isis unclearunclear whetherwhether anan annualannual noticenotice isis required,required, wewe willwill bebe availableavailable toto meetmeet withwith youyou toto discussdiscuss anyany particularparticular situationssituations oror issuesissues whichwhich havehave notnot beenbeen addressedaddressed inin ourour previousprevious memorandamemoranda onon thisthis mattermatter oror inin thisthis memorandum.memorandum.
IfIf therethere areare anyany questions,questions, oror ifif aa meetingmeeting isis desired,desired, pleaseplease havehave thethe personperson assignedassigned toto thisthis mattermatter contactcontact MaeMae J.J. LewLew atat 622-3620.622-3620. ThankThank youyou forfor youryour considerationconsideration ofof thesethese matters,matters, andand wewe looklook forwardforward toto workingworking withwith youyou furtherfurther onon this.this.
AttachmentAttachment (1)(1)
33 WithWith respectrespect toto actionsactions ofof officersofficers oror employeesemployees ofof thethe ServiceService onon oror beforebefore JulyJuly 22,22, 1998,1998, priorprior toto amendmentamendment ofof I.R.C.I.R.C. §§ 74337433 byby RRARRA §§ 31~2Jal(1H~),.31~2Jal(1H~),. aa ta~Qay-erJ~ta~Qay-erJ~
-- requirecrto'requirecrto' estaolishestaolish tn'attn'at sa]Cfsa]Cf actionsactionswerewere recklessreckless and'and' intentionallyintentionally disregardeddisregarded anyany provisionprovision ofof thethe CodeCode oror thethe regulations.regulations. AA showingshowing ofof meremere negligencenegligence isis insuffICient.insuffICient.
