MEMORANDUM OPINION
WOLFE, Special Trial Judge:
Respondent determined a deficiency in petitioners' Federal income tax of $3,060 for the taxable year 1996. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
The issues for decision are: (1) Whether requiring petitioners to provide Social Security numbers for their...
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