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.
In a statutory notice of deficiency dated February 27, 1997, respondent determined a deficiency in petitioner's Federal income tax for 1994 in the amount of $3,934.
The issues for decision are: (1) Whether respondent is bound by the contents of a report issued by its...
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