- 17 -
the Court to conclude that petitioner had reasonable cause or was
not willfully neglectful in not timely filing her 1999 return.
See sec. 6651(a)(1). Respondent’s determination as to the
section 6651(a)(1) addition to tax is sustained.
To the extent the Court has not addressed other arguments
and contentions petitioner raised, the Court finds them to be
without merit.
To reflect the foregoing,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Last modified: May 25, 2011