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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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