James Triplett - Page 12




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          explanations with respect to these items were vague and at times            
          nonsensical.                                                                
               Petitioner failed to establish that the errors made on his             
          1993 Federal income tax return were due to reasonable cause.                
          Consequently, respondent’s determination that petitioner is                 
          liable for the negligence penalty for 1993 is sustained.                    
               Based on the foregoing,                                                


                                                       Decision will be               
                                             entered for respondent.                  































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Last modified: May 25, 2011