- 8 -
affg. 10 T.C. 1031 (1948). So far as the record reflects,
returns were not received by the IRS prior to November 1998,
after the notice of deficiency was sent and the petition in this
case was filed. The additions to tax under section 6651(a) must
be sustained. The additions to tax under section 6654 are
mandatory absent exceptions not here applicable. See
Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980).
To reflect the foregoing,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8
Last modified: May 25, 2011