- 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.                               
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