- 9 - addition to tax under section 6651(a)(1) for failure to timely file her 1996 return. Contentions that we have not addressed are moot, irrelevant, or meritless. 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
Last modified: May 25, 2011