WILLIAMS, Judge:
The Commissioner determined a deficiency in petitioner's 1983 Federal income tax as follows:
Sec. Sec. Sec. Sec. Deficiency 6651(a)(1)1 6653(a)(1) 6653(a)(2) 6661 1983 $20,338 $1,089 $2,538 * $3,864 * 50 percent...
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