Thomas Patrick and Christine E. Dawson - Page 7




                                        - 6 -                                         
          requirements.  We hold that petitioners are not liable for the              
          section 6662 penalty due to negligence.                                     

                                                  Decision will be entered            
                                             for respondent as to the                 
                                             deficiency and for petitioners           
                                             as to the accuracy-related               
                                             penalty.                                 


































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