Robert and Karen O'Connor - Page 28

                                       - 28 -                                         
          with the Internal Revenue Code and the underlying regulations.              
          We therefore hold petitioners liable for the accuracy-related               
          penalties.                                                                  
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        under Rule 155.                               

Page:  Previous  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28