Gary G. Bendickson - Page 11




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             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).                                      





















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