recalcitrant account holder

(6) Recalcitrant account holder 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

26 USC § 1471(d)(6)


Scoping language

For purposes of this section
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