MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge.
Respondent determined a deficiency of $2,381 in petitioner's Federal income tax for 2001 and an addition to tax of $592.41 under section 6651(a)(1). After concessions by respondent, the issues to be decided are: (1) Whether compensation that petitioner received in 2001 is taxable to him and (2) whether petitioner is liable for the addition to tax. Unless otherwise indicated, all section references are...
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