Treas. Reg. § 1.6662-4

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Substantial understatement of income tax.

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Implements

I.R.C. § 6662 Imposition of accuracy-related penalty on underpayments

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Tax Court (23) · DOL/Federal (0)

U.S. Tax Court (23)

Rulings that address this provision

Kenneth L. Mallory & Larita K. Mallory v. Commissioner, T.C. Memo. 2016-110 U.S. Tax Court · Jun 6, 2016
Cites (d)(3)(iii) (e)(2)(i)
Bruce A. & Carol Anfinson Brown v. Commissioner, T.C. Memo. 2011-83 U.S. Tax Court · Apr 12, 2011 Decision for IRS
Cites (b) (d)
Michael G. Bunney v. Commissioner, 114 T.C. No. 17 U.S. Tax Court · Apr 10, 2000 Rule 155 computation
Cites (d)(2) (d)(3)(iii)

Also cite this provision (20)

Brett John Ball v. Commissioner, T.C. Memo. 2020-152 U.S. Tax Court · Nov 10, 2020
Cites (f)(1)
Clark J. Gebman & Rebecca Gebman v. Commissioner, T.C. Memo. 2020-1 U.S. Tax Court · Jan 2, 2020
Cites (c)(1) (c)(3)(i)
Jerry L. Keenan & Cynthia S. Keenan v. Commissioner, T.C. Memo. 2010-115 U.S. Tax Court · May 3, 2018
Cites (d)(3)(iii)
Dora Marie Martinez & Carlos Garcia v. Commissioner, T.C. Memo. 2016-182 U.S. Tax Court · Sep 28, 2016
Cites (d)(3)(iii) (e)
Bonita L. Perry v. Commissioner, T.C. Memo. 2016-172 U.S. Tax Court · Sep 14, 2016
Cites (b)(1)
Syed Navaid v. Commissioner, T.C. Memo. 2016-37 U.S. Tax Court · Mar 3, 2016
Cites (b)
Mark Vandenbosch & Julie Vandenbosch v. Commissioner, T.C. Memo. 2016-29 U.S. Tax Court · Feb 24, 2016
Cites (d)(1)
Preston L. Kott v. Commissioner, T.C. Summary Opinion 2015-42 U.S. Tax Court · Jul 14, 2015
Cites (a)
Gina B. Weaver-Adams v. Commissioner, T.C. Memo. 2014-73 U.S. Tax Court · Apr 28, 2014
Cites (a)
Alvan L. Bobrow & Elisa S. Bobrow v. Commissioner, T.C. Memo. 2014-21 U.S. Tax Court · Jan 28, 2014
Cites (d)(1) (d)(3)(i) (f)(1)
Laura Ung v. Commissioner, T.C. Memo. 2013-126 U.S. Tax Court · May 13, 2013
Cites (b)
Steven L. Jarvis, and Estate of Cynthia S. Jarvis, Deceased, Steven L. Jarvis, Special Administrator v. Commissioner, T.C. Summary Opinion 2013-11 U.S. Tax Court · Feb 19, 2013
Cites (d)(3)(iii) (e)
Gary Wayne Doolittle v. Commissioner, T.C. Summary Opinion 2012-103 U.S. Tax Court · Oct 25, 2012
Cites (b)
Jerald W. & Claudia K. White v. Commissioner, T.C. Memo. 2012-104 U.S. Tax Court · Apr 11, 2012 Rule 155 computation
Cites (d)(3)(i) (d)(3)(iii)
Timothy J. Glenn v. Commissioner, T.C. Summary Opinion 2005-127 U.S. Tax Court · Aug 16, 2005
Cites (b)(1)
Anthony J. & Denise D. Sadberry v. Commissioner, T.C. Memo. 2004-40 U.S. Tax Court · Feb 18, 2004 Rule 155 computation
Cites (b)(4)
Sanford M. & Sally Kirshenbaum v. Commissioner, T.C. Summary Opinion 2002-152 U.S. Tax Court · Nov 25, 2002 Decision for IRS
Cites (c)
Sam E. Scott v. Commissioner, T.C. Memo. 1997-507 U.S. Tax Court · Nov 12, 1997 Rule 155 computation
Cites (d)(3)
Billy & Ruth Johnson v. Commissioner, 108 T.C. No. 25 U.S. Tax Court · Jun 17, 1997
Cites (d)(3)(i) (d)(3)(iii)
Gary Benton & Karen Ruth Logsdon v. Commissioner, T.C. Memo. 1997-8 U.S. Tax Court · Jan 6, 1997 Rule 155 computation
Cites (d)(3)

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