MEMORANDUM OPINION
JACOBS, Judge:
Respondent determined a deficiency of $18,800 in petitioners' Federal income tax for 1992, an accuracy-related penalty of $3,760 pursuant to section 6662, and an addition to tax of $4,801 for failure to timely file pursuant to section 6651(a)(1) for that year. The determined deficiency arises from respondent's determination that petitioners underreported their income and overstated Schedule C deductions for 1992. The specific...
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