-8-
of establishing that respondent's determinations under sections
6651, 6653(a), and 6654 are erroneous. See Adams v. Commis-
sioner, supra.3
Based on our examination of the entire record before us, we
find that petitioners have not satisfied their burden of showing
error in any of respondent's determinations in the notices.4
Decision will be entered
for respondent.
3 See also Lull v. Commissioner, T.C. Memo. 1978-74, affd. per
curiam 602 F.2d 1166 (4th Cir. 1979).
4 We have considered all of petitioner's arguments that are not
discussed herein, and we find them to be without merit.
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