MEMORANDUM OPINION
COHEN, Chief Judge:
In a statutory notice sent April 7, 1997, respondent determined a deficiency of $11,329 in petitioner's Federal income taxes for 1993. Respondent also determined additions to tax under sections 6651(a) and 6654(a), but those additions to tax have now been conceded by respondent. All section references are to the Internal Revenue Code in effect for the year in issue. All of the facts have been stipulated, and the case...
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