- 28 - for a penalty under section 6673(a)(1), and we will require petitioner to pay a penalty to the United States of $15,000. IV. Conclusion To reflect the foregoing, An appropriate order will be issued, and decisions will be entered under Rule 155.Page: Previous 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28Last modified: November 10, 2007