- 11 - At trial and on brief, petitioner did not address the section 6662(a) penalty. Petitioner prepared the joint returns for the years at issue. We find that petitioner is liable for the accuracy-related penalty for failing to report a capital gain and for improperly claiming expenses that are not allowable. Accordingly, respondent is sustained on this issue. To reflect the foregoing, Decisions will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011