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accuracy-related penalty under section 6662(a). Petitioner has
not shown reasonable cause for his failure to report the $89,840.
We conclude that petitioner is liable for the accuracy-related
penalty under section 6662(a) as determined by respondent.
We have considered petitioner’s remaining arguments and
conclude that they are either irrelevant or without merit.
Decision will be entered
for respondent.
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Last modified: May 25, 2011