Memorandum Opinion
DINAN, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioner's Federal income tax and an accuracy-related penalty under section 6662(a) for the year 1990 in the amounts of $6,930 and $1,386, respectively.
Concessions having been made by respondent, the issues for decision are:...
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