Christopher Clifford Roiland - Page 6

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          has not demonstrated reasonable cause.  Respondent’s                        
          determination on this issue 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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