MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge:
Respondent determined the following deficiencies in, addition to, and penalties on petitioner's Federal income tax:
Addition to Tax Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6662(a) 1999 $19,153 $2,060.50 $3,830.60 2000 81,696 -- 16,339.20...
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