§6804. Attachment and cancellation — Inbound Citations

Citations to 26 U.S.C. § 6804 as a whole

• 26 U.S.C. § 7271(1)

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  (1) Fails to comply with rules or regulations prescribed pursuant to section 6804 (relating to attachment, cancellation, etc., of stamps), unless such failure is shown to be due to reasonable cause and not willful neglect; or