BEGHE, Judge:
Respondent determined the following deficiencies in and additions to petitioner's Federal income tax:
Additions to tax Year Deficiency Sec. 6651(a) Sec. 6653(a) Sec. 6654(a) 1985 $17,085 $2,3751 $854 $434 1986 23,748 4,3531 1,187...
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