- 7 - additions to tax, nor did he address this issue in his brief. We therefore uphold respondent’s determination on this issue. Decision will be entered for respondent with respect to the deficiencies and the additions to tax under section 6654(a) and for petitioner with respect to the additions to tax under section 6651(f).Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011