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information relating to the IRA distribution. Petitioners have
failed to establish that the good faith exception applies to the
imposition of the section 6662(a) accuracy-related penalty. See
Higbee v. Commissioner, 116 T.C. 438 (2001). Respondent’s
imposition of that penalty is sustained.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: March 27, 2008