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(9th Cir. 1991); United States v. Kerwin, 945 F.2d 91, 92 (5th
Cir. 1999) (per curiam); Wheeler v. Commissioner, 127 T.C. 200,
208 (2006) (“The Paperwork Reduction Act is not a defense to the
addition to tax under section 6651(a)(1), nor does it create a
loophole in the Code”).
We conclude that petitioner is liable for the section
6651(a)(1) and section 6654(a) additions to tax. See also Rule
142(a).
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: November 10, 2007