COLVIN, Judge:
Respondent determined deficiencies of $5,218 for 1985, $15,503 for 1986, and $3,043 for 1987 for petitioner, and additions to tax as follows:
Additions to tax Sec. Sec. Sec. Year 6653(a)(1) 6653(a)(2) 6651(a) Sec. 6654 1985 $2611 $1,149 ...
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