Memorandum Opinion
POWELL, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1
By notice of deficiency issued on January 29, 1992, respondent determined a deficiency in petitioner's 1989 Federal income tax in the amount of $1,164 and an addition to tax under section 6651(a) in the amount of $291 for not filing a tax return for 1989. Petitioner resided...
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