- 7 - U.S. 241, 252 (1985); De Aycardi v. Commissioner, T.C. Memo. 1997-308 (“Reasonable reliance on an agent may constitute a possible defense to penalties but not to the underlying tax.”). To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011