MEMORANDUM OPINION
LARO, Judge:
This case was submitted to the Court fully stipulated under Rule 122. Respondent determined a $5,416 deficiency in petitioner's 1981 Federal income tax and additions thereto of $270.80 and $1,624.80 under sections 6653(a)(1) and 6659, respectively. Respondent also determined as to the entire deficiency that petitioner was liable for the time sensitive addition to tax under section 6653(a)(2) and the increased rate of interest...
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