MEMORANDUM OPINION
HALPERN, Judge.
Respondent has determined a deficiency in, and additions to, petitioner's 2001 Federal income tax as follows:
Additions to Tax Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654(a) $8,624 $1,861.42 $1,199.58 $325.82
Unless otherwise indicated, all section references...
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