- 14 - the pertinent facts and circumstances. Sec. 1.6664-4(b)(1), Income Tax Regs. With regard to claiming a filing status of single on their tax returns for 1995 and 1996, we do not believe that petitioners acted with reasonable cause and in good faith. See supra pp. 11- 12. Accordingly, we hold that petitioners are liable for the accuracy-related penalties related to their claiming a filing status of single on their tax returns for 1995 and 1996. To reflect the foregoing, An appropriate order will be issued.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14
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