- 6 - 6654 addition to tax, and because petitioner has offered no separate arguments with regard thereto, we sustain respondent’s imposition of this penalty and addition to tax. See Wheeler v. Commissioner, 127 T.C. 200 (2006). To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6Last modified: March 27, 2008