Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
In a notice of deficiency dated June 5, 1987, respondent determined a deficiency in and additions to petitioner's Federal income tax for 1983 as follows:
Additions to Tax under Sections1 Deficiency 6651(a)(1) 6653(a)(1) 6653(a)(2) 6654(a) $4,104.00 .......
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