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.
By a notice of deficiency issued on December 15, 1992, respondent determined a deficiency in petitioner's 1988 Federal income tax and an addition to tax pursuant to section 6653(a)(1) in the respective amounts of $527 and $41. Petitioner resided in Baton Rouge, Louisiana,...
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