- 17 -
which it is inappropriate to penalize them. Accordingly, we do
not sustain the section 6662 determination by respondent.
To reflect the foregoing,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Last modified: May 25, 2011