MEMORANDUM OPINION
HAINES, Judge.
Respondent determined a deficiency in petitioner's Federal income tax of $8,071 for tax year 2002.
This case is before the Court on respondent's motion for entry of decision. Petitioner objects.
Background
Petitioner resided in Clinton, Ohio, when he filed the petition and amended petitions.
Petitioner reported zero wages and zero tax owed on his 2002 Federal income tax return. Based...
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