- 20 - the Court finds petitioner is liable for a section 6654 addition to tax for 2000. In reaching our holdings herein, we have considered all arguments made, and, to the extent not mentioned above, we find them to be moot, irrelevant, or without merit. To reflect the foregoing, Decision will be entered under Rule 155.Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20Last modified: November 10, 2007