- 13 - section 7491(c). We conclude that petitioner’s actions were not those of a reasonable and prudent person under the circumstances. Thus, we sustain respondent on this adjustment. Reviewed and adopted as the report of the Small Tax Case Division. To reflect the foregoing, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14
Last modified: May 25, 2011