Ronald Z. Thompson - Page 7
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On this entire record, the Court finds that petitioner made
a reasonable attempt to comply with the internal revenue laws
and exercised ordinary and reasonable care by obtaining software
to aid him in the preparation of his 2002 Federal income tax
return. Therefore, the Court is satisfied that the section
6662(a) accuracy-related penalty for negligence should not be
The Court, in reaching its holding, has considered all
arguments made and concludes that any arguments not mentioned
above are moot, irrelevant, or without merit.
To reflect the foregoing,
Decision will be
entered under Rule 155.
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Last modified: November 10, 2007