Memorandum Opinion
HAMBLEN, Chief Judge:
By statutory notice of deficiency dated November 12, 1992, respondent determined a deficiency of $10,111 in petitioner's 1989 Federal income tax. Respondent further determined additions to the tax for both a failure to file an individual tax return under section 6651(a) and a failure to pay the appropriate estimated tax under section 6654(a) in the amounts of $633 and $114.15, respectively. Unless otherwise indicated...
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