MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge:
Respondent determined a deficiency in petitioner's Federal income tax of $4,695 for 2001 and additions to tax of $1,056.38 for failure to file under section 6651(a)(1), $422.55 for failure to pay under section 6651(a)(2), and $185.80 for failure to pay estimated tax under section 6654. In the answer, respondent conceded that petitioner is not liable for the addition to tax under section 6651(a)(2) for...
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