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. 6651(a)(2) Sec. 6654(a) 2000 $21,101.00 $2,870.33 $1,849.77 $762.35 2001 ...
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