Juanita Carter - Page 25

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               On this record, the Court holds that petitioner negligently            
          or intentionally disregarded rules or regulations with regard to            
          the underpayment of tax for each year at issue, with the                    
          exception of those adjustments conceded by respondent.                      
          Accordingly, the accuracy-related penalty under section 6662(a)             
          is sustained.                                                               
                                                 Decision will be entered            
                                             under Rule 155.                          
































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Last modified: May 25, 2011