T.C. Sum m ary Opi ni on 20 14 -3 3

UNITED STAT ES TAX COURT

DEREK W . SOMOGYI, Pet it io ne r v. COMM ISSI ONER OF INTERNAL REVENUE, Resp on de nt

Doc ke t No . 64 33 -1 1S . File d Ap ril 10 , 20 14 .
DerekW . Som og y i, p ro se. Ch on g S . Hon g, fo r res po nd en t.

SUMM ARY OPINION DEAN, Speci al Trial Ju dg e: Thi s ca se was h eardpu rs uantto th e p ro vi si on s of sec ti on 74 63 of t he Int ern al Rev enue Co de ineffe ctwhenth e p et it io n was fil ed . Pu rs ua ntto sec ti on 74 63 (b ), th e d eci si on to be en te redis no t re vi ewab le by any ot he r co urt, an d t hi s o pi ni on sh al l n otbe tre at edas p rece de ntforan y ot he r cas e.- 2 -

Unl es s o th erwi se in di cat ed , subs eque ntsec ti on refe ren ces are t o t he Int ern al Rev enue Co de in effe ctforth e y ears at i ss ue . Pet it io ne r’s ad di ti on al tax du e was pa idbe fo re the is su an ce o f th e n ot ic e o f de fic ie nc y . Res po nd en t i ss ue d ast atut ory no ti ce o f de fic ie nc y

to pe ti ti on er fo r 20 07 an d 2 00 8 i n wh ic h h e d et erm in edaccu racy-rela te d p en al ti es un de r se ct io n 66 62 (a) o f $5 ,19 2.2 0 a nd$2 ,35 4.2 0, re sp ect iv el y . The i ss ue forde ci si on is whe th er p et it io ne r is li ab le foraccu racy-rela te d p en al ti es un de r se ct io n 6 66 2( a) fo r 20 07 an d 2 00 8. So m e o f th e fac ts ha ve be enst ip ul at edan d a re s o fo un d. Th e st ip ul at io n o f fact s an d t he ex hi bi ts rece iv edinev id en ce ar e in co rp or at edhe rei n b y refe ren ce. Pet it io ne r res id edin Cal ifo rn iawhen th e p et it io n was fil ed . Bac kg ro un d Pet it io ne r ha s a b ach el orof s ci en ce d eg ree i n m ech an ic al en gi ne eri ng . Pet it io ne r worke d wi th And ers enCo ns ul ti ng as am an ag em en t co ns ul ta nton lar ge syste m im pl em en ta ti on s u si ng so ftwa re fro m Oracl e o r SAP, a Germ anso ftwa re co m pa ny, between19 99 an d 2 00 3 o r 20 04 . Peti ti on er the n wen t t o wo rkforTeto n Vil la ge Sp orts un ti l 2 00 5 andth enwith Wil so n P ro pe rti es -3 , LLC (W il so n) , fro m 20 05 un ti l 2 01 0.- 3 -

Fo r th e p eri od20 06 th ro ug h 2 00 7 p et it io ne r was als o a n i nd ep en de nt co nt ract or

forFu si on Co ns ul ti ng (Fu si on ). Pet it io ne r was th e co nt ract or res po ns ib le fortes ti ng an d t rai ni ng inrel at io n t o the im pl em en ta ti on of S AP so ftwa re. Pet it io ne r rec ei ve d $ 12 5,1 13 du rin g 2 00 7 fo r hi s wo rk with F us io n a nd W il so n. In 20 08 pe ti ti on er re cei ve d $ 53 ,26 7 fo r hi s wo rkwith Wil so n a ndhi s pr ev io us workfor

Fu si on . At th e in cep ti on of p et it io ne r’s workas a n i nd ep en de nt co ns ul ta nt , pet it io ne r’s “ fri en ds ” su gg es te d t ha t h e in co rp or at e h is bu si ne ss . Early in 20 06 pe ti ti on er’s fri en ds reco m m en de d t ha t h e ta lkto th e “ Tax Doct or Co rp or at io n” (Tax Doct or ) op erat edby a pers on rep res en ti ng hi m se lf t o b e Dr. Lawren ce M urray (Mu rray). Peti ti on er s po ke with M urray an d m em be rs of Mu rray’ s s ta ff. Pet it io ne r’s di sc us si on s wi th Murray andhi s s ta ff co ns is te d
m os tl y of “ a b itof asal es pi tc h” . They ex pl ai ne d h ow t he y wou ldhand le hi s t ax return p rep arat io n, wh atth e ta x s av in gs wou ldbe , andth e “ stru ctur e” the y wou ld us e. Mu rray pro po se d s et ti ng up two co rp or at io ns an d p rep ari ng pe ti ti on er’s in di vi du al an d c or

po rat e Fed eral in co m e ta x re tu rn s. Mu rray exp la in edto pe ti ti on er tha t o ne co rp or at io n wo ul d b e “ op erat io na l” an d t he ot he r wou ldfoc us on “ m an ag em en t” . Peti ti on er was un su re attri al whi ch co rp or at io n was th e op erat io ns en ti ty andwhi ch was t he m an ag em en t en ti ty. Und er the ag reem en t- 4 -

with M urray pe ti ti on er wo ul d p ay th e Tax Doct or , as afee fo r se tt in g up t he st ru ctur e, th e am ou ntof t he tax sav in gs ge ne rat edby the us e o f th e st ru ctur e. Pet it io ne r pa idth e Tax Doct orab ou t $ 20 ,00 0 t o c arry outth e p ro po sa l. Pet it io ne r rece iv edno gu aran ty or writ te n o pi ni on let te r fro m th e Tax Doct or

onth e eff

ic acy of th e p ro po se d s tru ctur e reg ard in g h is tax li ab il it y . Peti ti on er d idno t as k M urray orhi s s ta ff ab ou t the leg al it y of t he ir p ro po sa l. Befo re ag reei ng to us e it , pet it io ne r di d d is cu ss th e Tax Doct or ’s pro po sa l with h is cert ifi edpubl ic acco un ta nt(C.P.A.). Pet it io ne r de sc rib edth e p ro po sa l an d t ol d h er tha t u nd er the pl anhe wou ldpa y th e Tax Doct orab ou t $ 20 ,00 0 wh ic h he wou ldth ende du ctth e fo ll owi ng y ear. Hi s C .P.A. to ldhi m th atsh e was wil li ng to in co rp or at e h is bu si ne ss act iv it y bu t s he wou ldno t d o wh atth e Tax Doct orha d pr op os edbe cau se itwas v ery ag gr es si ve . Peti ti on er, d es pi te th e ad vi ce o f hi s C.P.A., dec id edto acce ptth e p ro po sa l o f th e Tax Doct or . Peti ti on er d idno t pr es en t the tax returns pre pa redby the Tax Do ct orto hi s C .P.A. or an y ot he r ta x pr of es si on al forco ns id erat io n. Pet it io ne r fi le d h is 20 06 Fo rm 10 40 , U.S. Ind iv idua l In co m e Tax Return, sh owi ng tax ab le in co m e o f zer o. Nev Edel , on e o f th e co rp or at io ns th e Tax Doc to r fo rm edforpe ti ti on er, fi le d aFo rm 11 20 , U.S. Corp or at io n In co m e Tax Return, fo r th e fi sc al y ear e nd in g (F YE) Nov em be r 30 , 20 07 . Nev Ed el rep orte d- 5 -

gr os s re cei pt s o f $2 85 ,78 5, t ot al in co m e o f $2 91 ,66 9, an d t ot al de du ct io ns of $2 95 ,21 4. Th e larg es t s in gl e d educ ti on was $ 23 7,6 00 for“ co nt ract edservi ces ”. Sm og e Co rp ., th e o th er co rp or at io n t he Tax Do ct or form edfor

pe ti ti on er, fi le d a 20 06 Fo rm

11 20 S, U.S. Inc om e Tax Return fo r anS Co rp or at io n. Sm og e Co rp . rep orte d t ot al in co m e o f $1 86 ,64 0 andto ta l d educ ti on s o f $1 88 ,64 4. Th e la rg es t si ng le de du ct io n was $1 72 ,16 6 fo r “ co nt ract edservi ces ”. Pet it io ne r te st ifi edth at th e $ 28 5,7 85 ingro ss rece ip ts Nev Ed el Co rp . rep orte d was th e in co m e h e earne d fro m Fu si on Co ns ul ti ng . Pet it io ne r ha d t he Tax Do ct orpre pa re Fo rm s 1 04 0, 1 12 0, an d 1 12 0S for 20 07 an d 2 00 8, al th ou ghth atwas n otrequi redun de r th e o rig in al de al . Peti ti on er pa ida fl atfee o f $2 ,00 0 fo r th e p rep arat io n o f th e th ree r eturns foreach of t he y ears 20 07 an d 2 00 8. As a res ul t o f res po nd en t’s ex am in at io n o f pe ti ti on er’s returns for20 07 an d 2 00 8, p et it io ne r ag reedto pa y ad di ti on al in di vi du al in co m e ta x o f $2 5,9 61 for

20 07 an d $ 11 ,77 1 fo r 20 08 . Mu rray was pr os ecu te d a ndco nv ic te d i n 2 01 0 o f Fed eral cri m es ass oc ia te d with t he pre pa rat io n o f hi s o wn re turn s an d t he returns of o th ers . Dis cu ss io n Sect io n 7 49 1( c) i m

po se s o n t he Co m

m is si on er the bu rd enof p ro du ct io n i n an y co urt p ro ceed in g wi th res pe ctto th e li ab il it y of any ind iv idua l fo r pe na lt ie s- 6 -

an d a dd it io ns to tax . Hig be e v . Comm is si on er, 1 16 T.C. 43 8, 4 46 (20 01 ); Trowb rid ge v. Co m

m is si on er, T.C. Mem o. 2 00 3- 16 4, af f’d, 37 8 F .3d43 2 (5 th Cir . 20 04 ). In o rd er t o m eetth e b ur de n o f pr oduc ti onun de r se ct io n 7 49 1( c), the Co m m is si on er n eedon ly m ak e a p rima facie cas e th atim po si ti onof t he pe na lt y

or ad di ti on to tax is ap pr op ria te . Hig be e v . Comm is si on er, 1 16 T.C. at 4 46 . Res po nd en t d et erm in edth atfor 20 07 an d 2 00 8 p et it io ne r un de rp ai d a po rti onof h is in co m e ta x b ecau se of n eg li ge nc e o r di sr eg ardof r ul es or reg ul at io ns an d tha t the re was a subs ta nt ia l u nd ers ta te m en t o f in co m e ta x. Sect io n 6 66 2( a) an d (b )(1 ) an d (2 ) im po se s a 2 0% p en al ty on t he po rti on of anun de rp aym en t o f ta x a tt rib ut ab le to an y on e o f vario us fact or s, i nc lu di ng ne gl ig en ce o r di sr eg ardof rul es or r eg ul at io ns an d asubs tant ia l u nd ers ta te m en t o f in co m e ta x. “Neg li ge nc e” i nc lu de s an y fai lure t o m ak e a rea so nabl e at te m ptto co m pl y with t he pro vi si on s o f th e In te rn al Rev enue Co de . See s ec. 6 66 2( c); sec . 1.6 66 2- 3( b) (1 ), In co m e Tax Reg s. A “ subs ta nt ia l u nd ers ta te m en t” in cl ud es anun de rs ta te m en t o f ta x t ha t ex ceed s the gre at er o f 10 % of t he tax requi redto be sh own on th e return o r $5 ,00 0. Se c. 66 62 (d ); s ec. 1 .66 62 -4 (b ), In co m e Tax Reg s. Pet it io ne r rep orte d t ax li ab il it ie s o f zer o fo r 20 07 an d z ero for20 08 . Pet it io ne r’s actua l t ax li ab il it ie s wer e $ 25 ,96 1 fo r 20 07 an d $ 11 ,77 1 fo r 20 08 .- 7 -

The re were subs ta nt ia l u nd ers ta te m en ts of p et it io ne r’s in di vi du al in co m e ta x fo r bo th 20 07 an d 2 00 8, s in ce the un de rs ta te m en t am ou nt s wi ll bo th ex ceed$5 ,00 0, whi chis gre at er tha n 1 0% o f th e ta x re qu ire d t o b e sh own on bo th returns . Bec au se th ere a re s ub st an ti al un de rs ta te m en ts for 20 07 an d 2 00 8, the Co urt n eed no t d eci de whet he r th e und erp aym en ts are due to ne gl ig en ce. The Co urt co nc lu de s t ha t re sp on de ntha s p ro du cedsu ffi ci en t ev id en ce t o sh ow t ha t ac cu racy-rela te d p en al ti es un de r se ct io n 6 66 2 a re ap pr op ria te for 20 07 an d 2 00 8. Sect io n 6 66 4( c)(1 ) pr ov id es th atth e acc ur acy-rela te d p en al ty und er s ect io n 66 62 (a) s ha ll no t ap pl y

to any po rti on of a n u nd erp aym en t i f itis sh own th atth ere was reas on ab le cau se forth e ta xp ay er’s p os it io n a ndth atth e ta xp ay er ac te d i n go odfai th with re sp ectto th atpo rti on . The d et erm in at io n o f whe th er a t axpa y er act edwith re as on ab le cau se an d i n g oo d fa ith i s m ad e o n acas e-b y -cas e b as is , ta ki ng in to acco un t al l the pe rti ne ntfact s an d c irc um st an ces . Sec. 1 .66 64 -4 (b )(1 ), In co m e Tax Reg s. Sect io n 1 .66 64 -4 (b )(1 ), In co m e Tax Reg s., s pe ci fic al ly pro vi de s:

“ Ci rcu m st an ces th atm ay in di cat e rea so nabl e cau se an d g oo d fa it h i nc lu de an ho ne stm is un de rs tand in g o f fac t o r la w th atis reas on ab le inli gh t o f al l the fact s an d c irc um st an ces , in cl ud in g t he ex pe rie nc e, kn owl ed ge , andeduc at io n o f th e- 8 -

ta xp ay er.” Th e m os t i m

po rta ntfact oris th e ex te ntof t he tax pa y er’s eff ort t o as se ss hi s p ro pe r ta x l iabi li ty for the y ear. Se c. 1.6 66 4- 4( b) (1 ), In co m e Tax Reg s. Pet it io ne r arg ue s t ha t h e was “ tri ck ed ” in to anim pr op er t ax “ st rat eg y ”. He te st ifi edth athe rel ie d i n g oo d fa it h o n the rep res en ta ti on s an d ré su m é o f Mu rray in di cat in g tha t M urray was a co m pe te ntan d h on es t p ro fes si on al . Peti ti on er em ph as iz es th athe ha s ac kn owl ed ge d t he “ di sc rep an cy ” an d p ai d the tax for20 07 an d 2 00 8. The ge ne ral rul e is th ata ta xp ay er h as a du ty to fi le a co m pl et e an d a ccu rat e ta x re turnan d c anno t av oi d t ha t dut y by pla ci ng res po ns ib il it y with a n a ge nt . Uni te d S ta te s v . Boyle, 4 69 U.S. 24 1, 2 52 (19 85 ); M etra Ch em Co rp . v. Co m m is si on er, 8 8 T.C. 6 54 , 66 2 (1 98 7) . In l im it edsi tu at io ns , go od -fai threl ia nc e on th e ad vi ce o f anin de pe nd en t, co m pe te ntpro fes si on al inth e p rep arat io n o f th e ta x re turncansat is fy

th e rea so nabl e cau se an d g oo d fa it h e xc ep ti on . Boyle, 46 9 U.S. at 2 50 -2 51 ; Weis v. Co m m is si on er, 9 4 T.C. 4 73 , 48 7 (1 99 0) . Reli an ce o n t he advi ce o f a p ro fes si on al tax advi se r, ho wev er, d oe s n otne ces sa ril y de m on st rat e reas on ab le cau se an d g oo d fa it h. Se c. 1.6 66 4- 4( b) (1 ), In co m e Tax Reg s. All fact s an d c irc um st an ces m

us t b e ta ke n i nt o a cco un t. Sec . 1.6 66 4- 4( c)(1 ), In co m e Tax Reg s. Th e ad vi ce m

us t b e b as edup on all pe rti ne ntfact s an d t he ap pl ic ab le law. Sec. 1 .66 64 -4 (c)( 1) (i) , Inc om e Tax Reg s. Th e ad vi ce m us t n otbe ba se d o n- 9 -

un reas on ab le factua l o r le ga l as su m pt io ns . Sec. 1 .66 64 -4 (c)( 1) (ii ), In co m e Tax Reg s. Th e ad vi ce ca nn otbe ba se d o n a n a ss um pt io n t ha t the tax pa y er kno ws, o r ha s re as on to kn ow, i s u nl ik el y to be tru e. Id . Whe n atra ns act io n h as ob vi ou sl y su sp ecttax sav in gs , itsh ou ldpu t a reas on ab le tax pay er u nd er a dut y of i nqui ry

to m ak e a g oo d- fai th in ve st ig at io n o f th e u nd erl y in g v iabi li ty, fin an ci al st ru ctur e, an d e co no m ic s o f th e tr an sa ct io n. Ro be rs on v. Co m

m is si on er, T.C. Mem o. 1 99 6- 33 5, af f’d wit ho utpubl is he d op in io n, 1 42 F.3d43 5 (6 th Cir . 19 98 ); s ee al so Mo rte ns env. Co m m is si on er, 4 40 F.3 d 3 75 , 38 6- 38 7 (6 th Cir . 20 06 ), aff’g T.C. Me m o. 2 00 4- 27 9; Pas te rn akv. Co m m is si on er, 9 90 F.2d89 3, 9 03 (6t h C ir. 1 99 3) (“ A reas on ab ly pru de ntpe rs on wou ldha ve ask eda qu al ifi edtax advi se r if th is win df

al l was no t t oo go odto be tru e.”), af f’g Don ahue v. Co m

m is si on er, T.C. Mem o. 1 99 1- 18 1. Pet it io ne r ho ld s a b ach el orof s ci en ce d eg ree i n e ng in eeri ng an d h as work ed as anin de pe nd en t co ntract orforva rio us bu si ne ss es . Peti ti on er ad m it te d a t tria l th atMu rray was no t a c om pe te ntpro fes si on al bu t was in st eada cri m in al . Pet it io ne r te st ifi edth atMu rray, thro ug h t he Tax Do ct or , to ldhi m th atset ti ng up two co rp or at io ns wou ldsav e h im $2 0,0 00 fro m

hi s o th erwi se $8 0,0 00 tax li ab il it y fo r th e fi rs t year. In fa ct , pet it io ne r rep orte d z ero in di vi du al in co m e ta x fo r 20 06 ,- 10 -

20 07 , and20 08 , andhi s s ub ch ap te r C co rp or at io n re po rte d z ero in co m e ta x fo r FYE Nov em

be r 30 , 20 07 an d 2 00 8. Am on g t he fact s an d c irc um st an ces to be co ns id eredwhen de te rm in in g whe th er a t ax pa y er re as on ab ly reli edingo odfai th on tax advi ce i s t he tax pay er’s pu rp os es foren te rin g i nt o a ndst ru ctur in g atra ns act io n i n aparti cu la r m an ne r. Sec. 1 .66 64 -4 (c)( 1) (i) , Inc om e Tax Reg s. Pet it io ne r di d n ottes ti fy to an y bu si ne ss pu rp os e fo r us in g the Tax Do ct orst ru ctur e. Duri ng hi s t es ti m on y pe ti ti on er se em edun ab le to de sc rib e h ow t he Tax Do ct orstru ctur e wou ldworkot he r th an th aton e co rp or at io n was forop erat io ns an d t he ot he r was form an ag em en t. Pet it io ne r di d n otap pe ar t o b e ab le to de sc rib e h ow t he Tax Do ct orst ru ctur e was ab le to ne ga te hi s Fe de ral in co m e ta x l iabi li ti es for20 06 , 20 07 , and20 08 . He als o di d n otreca ll an y

sp eci fic qu es ti on s h e m ay have ask edth e Tax Doct orab ou t the li ne it em s o n h is in co m e ta x re tu rn s fo r 20 07 an d 2 00 8. An d h e ad de d t ha t h e d id no t as k t he Tax Do ct or

whet he r th e p ro po se d s tru ctur e was leg al fortax pu rp os es . The ge ne ral rul e in th e Co urt o f App eal s fo r th e Nin th Cir cu it , to whi ch th is cas e wou ldbe ap pe al ab le , were i t ap pe al ab le , is th ata ta xp ay er ca nn otne ga te th e accu racy-rela te d p en al ty thro ug h re li an ce o n t he “pr om ot er” o f a tran sa ct io n o r on ot he r advi se rs who ha ve a co nf li ctof i nt eres t. Han se n v . Comm is si on er, 4 71 F.3d 10 21 , 10 31 (9t h C ir. 2 00 6) , aff’g T.C. Mem o. 2 00 4- 26 9; see als o LaVe rn e v .- 11 -

Co m m is si on er, 9 4 T.C. 6 37 , 65 2- 65 3 (1 99 0) , aff’d wit ho utpubl is he d o pi ni on , 95 6 F.2 d 2 74 (9t h C ir. 1 99 2) , andaff’d wi th ou t p ub li sh edop in io n s ub no m . Cowl es v. Co m m is si on er, 9 49 F.2d40 1 (1 0t h C ir. 1 99 1) . “ Co urts ha ve rep eat ed ly hel d t ha t itis un reas on ab le fora ta xp ay er t o re ly on atax advi se r act iv el y in vo lv edin pl an ni ng th e tr an sa ct io n a ndtai nt edby an in he ren t co nf li ctof i nt eres t.” Ca na l Co rp . v. Co m

m is si on er, 1 35 T.C. 19 9, 2 18 (20 10 ). A tax advi se r who ha s a fin an ci al st ak e in th e tr an sa ct io n h as a co nf li ctof i nt eres t. Pas te rn akv. Co m m is si on er, 9 90 F.2dat 9 03 ; Ca na l Co rp . v. Co m m is si on er, 1 35 T.C. at 2 18 . Pet it io ne r te st ifi edth athe was a ss ur edth atMu rray, thro ug h t he Tax Do ct or , co ul d s av e h im

$2 0,0 00 in tax in th e fi rs t year an d t ha t tho se “ sa vi ng s” wou ldbe pe ti ti on er’s fee to th e Tax Doct orfor th e st ru ctur e an d fo r th e p rep arat io n o f pe ti ti on er’s fi rs t year’s returns us in g t he st ru ctur e. Becaus e th e Tax Doct or ’s fee was to be de te rm in edby pet it io ne r’s pu ta ti ve tax sav in gs , itwas i n t he fin an ci al in te res t o f th e Tax Doct orto co m pu te lar ge tax sav in gs . Peti ti on er kne w or s ho ul d ha ve kn own th atsi nc e th e Tax Doct orco nt ro ll edth e p rep arat io n o f th e ta x re tu rn s th atwou ldde te rm in e th e Tax Doct or ’s ownfee, the re was th e p ot en ti al th atth e fee
m ig htbe m or e im

po rta ntto th e Tax Doct or th anrep orti ng pe ti ti on er’s p ro pe r ta x return p os it io ns . Thatturn s o utto ha ve be enth e cas e.- 12 -

Pet it io ne r te st ifi edth athe di d n otdi sc us s t he tax returns pre pa redby the Tax Doct orwith a ny oth er t ax pro fes si on al . Peti ti on er t es ti fie d i n re sp ectof Mu rray’ s ad vi ce tha t “ I ne ve r fel t tha t I n eed edto sec on d- gu es s h is tax st ru ctur e”. He sa idth is de sp it e th e fac t tha t h e h addi sc us se d M urray’ s advi ce wi th hi s C .P.A., who advi se d h im

th atsh e “ co ul d n otdo th at ” an d t ha t i t was “ ve ry ag gr es si ve ”. The advi ce o f th e C.P.A., who ha d n o fi na nc ia l s ta ke inth e o ut co m e o f pe ti ti on er’s return p os it io ns , sh ou ldha ve pu t p et it io ne r on no ti ce tha t ad di ti on al scr ut in y of Mu rray’ s ad vi ce was requi red . The Co urt co nc lu de s t ha t p et it io ne r, a co ll eg e g radua te with s om e b us in es s ex pe rie nc e, rel ie d o n t he tax return a dv ic e o f anadvi se r who ha d afin an ci al in te res t i n t he return p os it io ns he reco m m en de d t o z ero ou t s ub st an ti al in co m e witho uta cl ear u nd ers ta nd in g o f ho w th atco ul d b e le ga ll y acco m pl is he d and ig no redth e cau ti on ary advi ce o f hi s C .P.A. inth e p ro ces s. Pet it io ne r’s rel ia nc e o n th e Tax Doct or ’s adv ic e was no t re as on ab le an d i n g oo d fa it h a s t o e it he r y ear.- 13 -

Res po nd en t’s d et erm in at io n t ha t p et it io ne r is li ab le forth e acc ur acy-rela te d pe na lt ie s und er s ect io n 6 66 2( a) fo r 20 07 an d 2 00 8 i s s us ta in ed . To re fle ctth e fo reg oi ng , Deci si on wil l b e en te red fo r res po nd en t.