MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge:
Respondent determined deficiencies of $3,737, $4,162, and $13,994 for 1998, 1999, and 2000, respectively. The issues for decision are whether (1) petitioner failed to report $9,031 of wages from Plastec Products, Inc. (Plastec), in 2000, (2) petitioner substantiated deductions in excess of amounts respondent allowed or conceded for 1998, 1999, and 2000, and (3) petitioner is liable for additional self...
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