MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge.
Respondent determined deficiencies, penalties, and additions to tax with respect to petitioner's Federal income tax as follows:
Year Deficiency Sec. 6651(a)(1)1 Sec. 6663 Sec. 66542 Sec. 6651(f) 2000 $13,513 $3,479...
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