- 13 -
expenses paid to A & S were sufficiently related to his
employment to warrant a deduction. Therefore, we conclude that
the accuracy-related penalty is not applicable to the portion of
the underpayment attributable to this adjustment.
To reflect the foregoing,
Decisions will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13
Last modified: May 25, 2011