John R. Hernandez - Page 15




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          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.             
                                                                                     
































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