- 14 - the underpayments were due to reasonable cause or that he acted in good faith. Accordingly, we hold petitioner is liable for the accuracy-related penalties. Reviewed and adopted as the report of the Small Tax Case Division. To reflect the foregoing, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Last modified: May 25, 2011