MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge:
Respondent determined the following deficiencies in and additions to petitioner's Federal income tax:
Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654(a) 1999 $9,606.50 $2,690.72 $333.90 2000 8,509.00 3,148.33 457.64 2001...
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