Memorandum Opinion
FEATHERSTONE, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for 1976 in the amount of $837, together with additions to tax under section 6651(a) in the amount of $209.25, under section 6653(a) in the amount of $41.85, and under section 6654 in the amount of $31.16. The error alleged in the petition is that "the Internal Revenue Service has failed to prove that a tax liability exists for the year 1976."
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