Mary C. Theurer - Page 6




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          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.                            


































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