Memorandum Opinion
DINAN, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182.
Respondent determined a deficiency of $1,324.00 in petitioner's Federal income tax for the taxable year 1987 and additions to tax pursuant to sections 6651(a)(1),-6653(a)(1)(A), 6653(a)(1)(B), and 6654(a).
Concessions having been made by the parties, the issues for decision...
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