(1) In general For purposes of subsection (a), the term “procures” includes— (A) ordering (or otherwise causing) a subordinate to do an act, and (B) knowing of, and not attempting to prevent, participation by a subordinate in an act.


26 USC § 6701(c)(1)

Scoping language

None identified, default scope is assumed to be the parent (part I) of this section.
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