MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge:
Respondent determined a deficiency in petitioner's 1998 Federal income tax and additions to tax as follows:
Additions to Tax ------------------------------------------------------------ Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654(a) $63,183 $12,531 $7,518 ...
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