- 23 - To reflect the foregoing, Decision will be entered for petitioners in docket No. 4467-06. Decision will be entered for respondent as to the deficiency and for petitioners as to the accuracy- related penalty under section 6662(a) in docket No. 7221-06.Page: Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23Last modified: March 27, 2008