- 11 - petitioners here were carrying on their Melaleuca activities for profit. Accordingly, respondent’s determination that petitioners are liable for accuracy-related penalties under section 6662(a) is sustained. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12Last modified: November 10, 2007