Menace St. Hilaire - Page 9

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          game, and we urge such taxpayers and their return preparers to be           
          more circumspect.  Not only do the taxpayers end up paying                  
          interest for the current year, they may be subject to penalties             
          or the denial of otherwise allowable credits in future years.               
          See sec. 32(k).                                                             
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                                  Decision will be entered            
                                             under Rule 155.                          































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Last modified: May 25, 2011