Paul A. and Marilyn J. Grothues - Page 34

                                       - 34 -                                         
          petitioners’ Form 2688 before its receipt was logged into the               
          records of the Service Center.                                              
               We find petitioners are not liable for the addition to tax             
          under section 6651(a)(1) for failure to timely file their 1995              
          return.                                                                     
               To give effect to the foregoing,                                       
                                                  Decision will be entered            
                                             under Rule 155.                          

Page:  Previous  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34