Skye Bassett v. Commissioner of Internal Revenue

*30KEARSE, Circuit Judge:

Petitioner Skye Bassett appeals from so much of a final judgment of the United States Tax Court, John 0. Colvin, Judge, as found her liable for certain tax penalties under 26 U.S.C. § 6651(a) (1982) and 26 U.S.C. § 6653(a) (1982 & Supp. IV 1986), as a result of her parents’ failure to file timely income tax returns on her behalf for the years 1985, 1986, and 1987, when she was a child. The tax court found that Bassett’s parents were required to file returns for her, that they were negligent in'failing to do so, and that Bassett was liable for that failure. On appeal,…