Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $487 in petitioner's Federal income taxes for 1983 and additions to tax of $121.75 under section 6651(a)(1), $24.35 under section 6653(a)(1), and $34.81 under section 6654(a). Respondent also determined that an addition to tax is due under section 6653(a)(2) equal to 50 percent of the interest payable under section 6601 with respect to the underpayment. Unless otherwise...
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