MEMORANDUM OPINION
COHEN, Judge.
Respondent determined deficiencies of $7,515, and $13,352 in petitioner's Federal income taxes for 2001 and 2002, respectively. Respondent also determined additions to tax of $1,690.20 and $2,766.37 under section 6651(a)(1) and $297.24 and $406.91 under section 6654 for 2001 and 2002, respectively.
Respondent also determined additions to tax under section 6651(a)(2). In each of the answers, respondent conceded the...
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