- 16 - 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.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16Last modified: November 10, 2007