- 12 - addition to tax for the years in issue. Grosshandler v. Commissioner, 75 T.C. 1, 20-21 (1980). To reflect the foregoing, Decision will be entered for respondent as to the deficiencies and additions to tax under section 6654 for 2000 and 2001 and for petitioner as to the additions to tax under section 6651 for 2000 and 2001.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12
Last modified: May 25, 2011