Estate of Emanuel Trompeter, Deceased, Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polacheck, Co-Executors - Page 27

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          in subsection (a), which second use is in the actual penalty                
          equation, nor does it modify any use of the noun “underpayment”             
          in subsections (b) and (c).  If Congress had intended the phrase            
          to be a temporal qualification on the term “underpayment” for               
          purposes of the penalty equation, then it is unlikely that                  
          Congress would have merely implied such qualification in the                
          equation.                                                                   
               Also, Congress used the indefinite article “a”, supporting             
          the majority’s interpretation that the phrase “required to be               
          shown on a return” is a general qualification, rather than the              
          definite article “the”, which would support Judge Ruwe’s                    
          interpretation that the phrase is a temporal requirement                    
          regarding the return.                                                       
               SWIFT, WHALEN, BEGHE, and GALE, JJ., agree with this                   
          concurring opinion.                                                         

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