- 10 - Respondent has shown by clear and convincing evidence that petitioner’s entire $33,255 underpayment of tax was fraudulent and that petitioner’s underpayment is subject to the penalty under section 6663(a). Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011