Memorandum Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in petitioner's 1981 and 1982 Federal income taxes, including additions to tax, as follows:
Additions to Tax Year Deficiency Sec. 6651(a)1 Sec. 6653(a)(1)2 Sec. 6654(a) 1981 $10,343 $2,528.25 ...
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