Derk O. and Julia K. Pehrson - Page 9

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          therefore, failed to satisfy their burden of proof to absolve               
          them of liability under section 6651(a)(1).  Rule 142(a); United            
          States v. Boyle, 469 U.S. 241, 245 (1985).  Respondent,                     
          therefore, is sustained on the addition to tax under section                
          6651(a)(1).                                                                 
                                                                                     
                                                 Decision will be entered            
                                             under Rule 155.                          
































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