MEMORANDUM OPINION
JACOBS, Judge.
Respondent determined a $130,095.30 deficiency in petitioner's 2003 Federal income tax, a $29,271.44 addition to tax under section 6651(a)(1), a $7,155.24 addition to tax under section 6651(a)(2), and a $3,356.85 addition to tax under section 6654(a).
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