- 16 - owing. On the premises stated, we shall require petitioner to pay a penalty to the United States pursuant to section 6673(a)(1) of $2,500. VI. Conclusion Taking into account respondent’s concession of the section 6651(a)(2) addition to tax, An appropriate order and decision will be entered.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16Last modified: November 10, 2007