- 12 - liable for the section 6651(a)(2) addition to tax, section 6651(c)(1) is no longer applicable. Reviewed and adopted as the report of the Small Tax Case Division. To reflect the foregoing, An order will be entered dismissing this case for lack of jurisdiction as to the section 6654(a) addition to tax, and decision will be entered for petitioner as to the section 6651(a)(1) addition to tax and for respondent as to the deficiency and the increased section 6651(a)(2) addition to tax.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13
Last modified: May 25, 2011