MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge:
Respondent determined a $39,890 deficiency in petitioner's 2002 Federal income tax and additions to tax of $6,743.70 under section 6651(a)(1), $4,046.22 under section 6651(a)(2), and $964.76 under section 6654.
(1) Whether payroll summaries of petitioner's employer are admissible...
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