- 10 - Petitioners reasonably relied on Ms. Young. Consequently, we hold that petitioners are not liable for the section 6662(a) accuracy-related penalty. To reflect the foregoing, Decision will be entered for respondent with respect to the deficiency and for petitioners with respect to the section 6662(a) accuracy- related penalty.Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011