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and $55 for 1992. Thus, respondent has conceded that petitioners
are not liable for additions to tax in excess of the amounts in
the stipulation. Further, for 1990 and 1992 petitioners have
conceded that with respect to the additions under section
6651(a), their failure to file tax returns was not due to
reasonable cause; and, with respect to the additions under
section 6654, they do not qualify for any exceptions to the
additions in section 6654(e). The only remaining matters with
respect to additions to tax are computational, which can be
addressed in the Rule 155 computation.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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