LEAVINS, J. R. Avoiding The Imposition Of Penalties And Sanctions Under Circular 230 On Tax Practitioners. Journal of Business & Economics Research (JBER), [S. l.], v. 12, n. 4, p. 339–344, 2014. DOI: 10.19030/jber.v12i4.8863. Disponível em: https://clutejournals.com/index.php/JBER/article/view/8863. Acesso em: 17 jul. 2024.