gross valuation overstatement
(1) Gross valuation overstatement defined For purposes of this section, the term “gross valuation overstatement” means any statement as to the value of any property or services if— (A) the value so stated exceeds 200 percent of the amount determined to be the correct valuation, and (B) the value of such property or services is directly related to the amount of any deduction or credit allowable under chapter 1 to any participant.