- 31 -
To reflect the foregoing,
A decision will be entered
under Rule 155.6
6 We note, however, if our decision results in an increase
in the amount of petitioner’s deficiency or accuracy-related
penalty for any year at issue, since respondent did not ask for
an increased deficiency in his pleadings, he is limited to the
amounts set forth in the notice of deficiency.
Page: Previous 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32
Last modified: November 10, 2007