- 13 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14
Last modified: May 25, 2011