EFTA00999402Set 9
2014-10-317p3,798w
reasonable cause and in good faith
depends upon all the pertinent facts and circumstances. Higbee v. Commissioner, 116 T.C.
438, 448 (2001); see sec. 1.6664-4(b)(1), Income ... must produce sufficient evidence indicating that it is appropriate to impose the penalty. See
Higbee v. Commissioner, 116 T.C. at 446-447. Once the Commissioner meets his burden of
production ... with persuasive evidence that the
Commissioner's determination is incorrect. Rule 142(a); see Higbee v. Commissioner, 116
T.C. at 446-447. The taxpayer may meet this burden by proving
https://www.justice.gov/epstein/files/DataSet%209/EFTA00999402.pdf
EFTA01049745Set 9
2017-06-067p1,235w
Educational Institute, Agra, India
Conference Program Committee
Stuart aamerolt (Chair), Abi Behar-Montellore, Betsy Higbee, James Tagg, Erik Viirre, lay Sanguinetti,
EFTA01049745
Paavo Pylkkanen
'The Science of Consciousness
https://www.justice.gov/epstein/files/DataSet%209/EFTA01049745.pdf
EFTA01128826Set 9
2012-11-304p1,225w
Petition for Certiorari Review of Order, from the
Circuit Court for Orange County. Heather Higbee, Judge. Counsel: Brandon M. Tyson, Kaufman, Englett
& Lynd, PLLC. Orlando. for Petitioner. Sylvia Grunor, Weiss
https://www.justice.gov/epstein/files/DataSet%209/EFTA01128826.pdf