- 10 -10
the rules and regulations. Petitioner made no argument to the
contrary. Accordingly, we hold that petitioner is liable for
accuracy-related penalties under section 6662(a) for the years
1993, 1994, and 1995 in the amounts of $635.40, $82.00, and
$311.80, respectively.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent for the
deficiencies and the additions
to tax under section 6651 and
the penalties under section
6662(a) and for petitioner
for the additions to tax under
section 6651(f).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011