G.B. Data Systems, Inc. - Page 19




                                        - 19 -                                          
               Based on our examination of the entire record before us, we              
          find that petitioner has failed to establish error in respon-                 
          dent’s determination that it is liable for the year at issue for              
          the accuracy-related penalty under section 6662(a).  Conse-                   
          quently, we sustain that determination.                                       
               To reflect the foregoing and the concession of respondent,               
                                              Decision will be entered                  
                                         under Rule 155.                                


































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Last modified: May 25, 2011