MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge:
Respondent determined deficiencies in petitioner's Federal income tax as follows:
Year at issue Deficiency Sec. 6651(a)(1) Sec. 6662 1997 $19,104 $4,050 N/A 1998 10,666 2,658 $2,133 1999 9,260 2,243 1,852 2000 9,053 ...
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