MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge:
Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:
Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654 1994...... $5,005 $ 684 ___ $128 1995...... 7,923 ...
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