- 170 - adjustments for all 3 years shall be subject to the 20-percent penalty of section 6662(b). With respect to the remaining adjustments, section 6662 is not applicable. To reflect the foregoing, Decisions will be entered under Rule 155.Page: Previous 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 Next
Last modified: May 25, 2011