- 25 - To reflect our conclusions and holdings above, we shall grant petitioners’ motion to dismiss for lack of jurisdiction as to the accuracy-related penalties. We shall deny petitioners’ motion in all other regards. We have considered all of the parties’ arguments, and all arguments not discussed herein have been rejected as moot, irrelevant, or without merit. An appropriate order will be issued.Page: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25Last modified: November 10, 2007