Robert L. and Brenda J. Tarter - Page 16




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         respondent’s determination that petitioners are liable for the               
         accuracy-related penalty under section 6662(a).                              
              We have considered all arguments by petitioners for holdings            
         contrary to those which we reach herein.  To the extent not                  
         discussed, we conclude that those arguments are irrelevant or                
         without merit.                                                               


                                                 Decision will be entered             
                                            under Rule 155.                           































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