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 for 1992 in the amount of $5,127, an addition to tax pursuant to section 6651(a)(1) in the amount of $1,313, and an accuracy-related penalty pursuant to section 6662(a) in the amount of $1,025.
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