MEMORANDUM OPINION
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1969 in the amount of $40. In the notice of deficiency, respondent informed petitioner that on the basis of information submitted by her $40 was the tax she owed for 1969 on "separate rates" but that no payment would be required since more than that amount had been paid by withholding. In a report attached to the notice of deficiency the statement...
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