Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $349.76 in petitioners' 1974 Federal income tax. The only issue is whether a certain method of audit selection used by respondent and/or the lack of written notice of initial audit proceedings render respondent's statutory notice of deficiency a nullity.
Findings of Fact
Most of the facts have been stipulated and are found accordingly.
Petitioners...
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