- 15 -
identify, the potential controversy here; that is, the amount of
gain petitioner was required to report. We hold that petitioner
has adequately disclosed the relevant facts relating to the sale
of the Paddock Lane property and that she is not liable for the
accuracy-related penalty under section 6662(a).
To reflect the foregoing,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Last modified: May 25, 2011