T.C. Memo. 2004-196
UNITED STATES TAX COURT
AMARO A. TAIBO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17416-02. Filed August 31, 2004.
Steven T. Barta, for petitioner.
Jonathan J. Ono, for respondent.
MEMORANDUM OPINION
SWIFT, Judge: The sole issue for decision is whether
petitioner for 2000 is liable for an accuracy-related penalty
under section 6662(a) in the amount of $10,828.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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