- 16 -
nor have they presented any evidence that would bring them within
the safe harbor provisions of section 6661(b)(2)(B).
Accordingly, we sustain respondent's determination.
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
Last modified: May 25, 2011