- 10 - of the section 6662(a) negligence penalty is appropriate in this case. On balance, we find that petitioner is not liable for the section 6662(a) penalty. Reviewed and adopted as the report of the Small Tax Case Division. To reflect the foregoing, Decision will be entered for respondent with respect to the deficiency and for petitioner with respect to the section 6662(a) penalty.Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011