Memorandum Opinion
PARKER, Judge:
In a notice of deficiency dated January 19, 1990 respondent determined deficiencies in petitioner's Federal income tax and additions to the tax as follows:
Additions to Tax ----------------------- Year Deficiency Sec.6653(b) Sec.6654 1975 ........ $58,518.81 $29,259.41 $2,533.79 1976 ...
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