- 6 -
Petitioners may also care to present their suggestions regarding
IRS forms and instructions to the Commissioner. See secs.
7801(a), 7802(d), 7805(a), 6001, 6011(a).
We have considered other arguments made by petitioners and
find them to be without merit.
To reflect the foregoing,
Decision will be entered
for petitioners based on
respondent’s concession of no
deficiency for the year in
issue.
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Last modified: May 25, 2011