- 13 - Reviewed and adopted as the report of the Small Tax Case Division. To reflect the foregoing, Decision will be entered for respondent as to the deficiency and addition to tax under section 6651(a)(1), and for petitioners as to the penalty under section 6662(a).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14
Last modified: May 25, 2011