Pelton & Gunther, Professional Corporation - Page 19




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          about the election was sufficient to avoid the penalty for                  
          negligence.  Accordingly, petitioner is liable for the section              
          6662(a) penalty.                                                            
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        under Rule 155.                               





































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Last modified: May 25, 2011