Benigno Antonio Gasparutti - Page 15

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               Petitioner has not presented evidence to show that he had              
          reasonable cause to claim the expenses on Schedule A, the                   
          dependency exemption deduction for his son, or head-of-household            
          filing status.  Therefore, we find that petitioner is liable for            
          the accuracy-related penalty under section 6662(a).                         
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             for respondent.                          
































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