Memorandum Opinion
SCOTT, Judge:
On August 12, 1977, respondent mailed to petitioner a notice of deficiency determining a deficiency in his Federal income tax for the calendar year 1976 in the amount of $1,292.42. Petitioner filed a petition in which he alleged errors in respondent's determination. In summary, these allegations of error are:
1. The determination of deficiency is a violation of petitioner's rights as secured by the United States Constitution...
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