- NEXTRECORD - In view of the foregoing, we hold that petitioners are liable for the accuracy-related penalty under section 6662(a). Conclusion In order to reflect our disposition of the disputed issues, as well as petitioners' concession, Decision will be entered under Rule 155.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
Last modified: May 25, 2011