Memorandum Findings of Fact and Opinion
SWIFT, Judge:
In a statutory notice dated January 26, 1989, respondent determined a deficiency of $1,955 in petitioner's Federal income tax for 1985. Petitioner raises a statute of limitations issue and various constitutional and tax protestor type issues.
Findings of Fact
Some of the facts are stipulated and are so found. Petitioner resided in Islip, New York, when he filed his petition.
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