Memorandum Opinion
WRIGHT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for taxable year 1981 in the amount of $6,407 and additions to tax in the amounts of $1,281.40, $345.40 and 50 percent of the interest due on $4,210 under sections 6651(a)(1), 6653(a)(1) and 6653(a)(2), respectively. After concessions by the parties, the sole issue for decision is whether petitioner is liable for the addition to tax under section 6651...
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