Fonteneaux v. Comr., No. 12-60418, 2013 U.S. App. LEXIS 17691 (5th Cir. Aug. 23, 2013)

(petitioner received early retirement plan distribution but didn’t report amount on timely filed return (for which he only signed return after filing deadline);  petitioner did not pay additional 10 percent penalty and didn’t show reasonable cause for failure to pay penalty; court did not err in allowing IRS agent to testify).