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Section 6662(a) provides that if any portion of an
underpayment of tax is attributable to any one of the factors
listed in section 6662(b), then there shall be added to the tax
an amount equal to 20 percent of the amount of the underpayment
to which it is so attributable. Petitioner has the burden of
proving that respondent's determination of the penalty is
erroneous. Rule 142(a); Welch v. Helvering, 290 U.S. at 115.
Petitioner did not address the section 6662 penalty issue at
trial or on brief. Therefore, it failed to carry its burden of
proof, and we sustain respondent's determination of the penalty
for 1990.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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