In Brinks Gilson & Lione PC, TC Memo 2016-20, the Tax Court upheld the IRS's imposition of accuracy-related penalties
 
            
		
        
            Penalties for Deducting Zeroed-Out Shareholder “Bonuses”
            
            
 
                                
            
             
            
		
        In Brinks Gilson & Lione PC, TC Memo 2016-20, the Tax Court upheld the IRS's imposition of accuracy-related penalties