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determination of the penalty under section 6662(a) and (b)(1) for
taxable year 2000.3
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
3As previously noted, respondent concedes that any
deficiency should take into account the adjusted amounts reported
on petitioner’s Form 1040X and application of the 15.4-percent
tip rate. The accuracy-related penalty pursuant to sec. 6662(a)
and (b)(1) for taxable year 2000 will also take into account
these adjusted amounts.
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Last modified: May 25, 2011