- 31 - evidence to the contrary. We therefore impose a section 6673(a)(1) penalty in the amount of $1,000. An appropriate order will be issued denying petitioner’s motion in limine, and a decision will be entered for respondent except for the additions to tax under section 6651(a)(2), which do not apply.Page: Previous 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
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