PER CURIAM:
Appellants appeal from a decision of the Tax Court that determined deficiencies in their income tax and imposed additions to their tax. They assert that they were not represented by counsel in the Tax Court, that they had a right to be so represented, and that their waiver of their right was not voluntarily and intelligently made. Because their waiver in no way impaired the fairness of the Tax Court proceedings, we affirm.
Appellants filed no income...
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