MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge:
Respondent determined a deficiency of $2,104 and additions to tax of $73.64 and $101.85 pursuant to sections 6651(a)(1)
The issues for decision are: (1) Whether petitioner had a deficiency for 1999, as determined by respondent; (2) whether petitioner is liable for an addition to tax for failing to file a
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