Lorenzo Battle - Page 21

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          determination of an accuracy-related penalty under section                  
          6662(a) is sustained.                                                       
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             under Rule 155.                          

































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Last modified: May 25, 2011