- 22 - debts and rent expense deductions. Accordingly, we hereby sustain respondent's determination of petitioners' liability for the penalty under section 6662(a) on the portion of the underpayment attributable to those adjustments. In light of the foregoing, Decision will be entered for respondent.Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
Last modified: May 25, 2011