Memorandum Opinion
SWIFT, Judge:
By statutory notice of deficiency mailed November 2, 1982, respondent determined deficiencies in petitioner's Federal income tax liabilities and additions to tax as follows:
Additions to Tax, I.R.C. Sections Year Deficiency 6651(a) 6653(a) 6654 1977 ..... $2,467 $386 $123 $ 47 1978 ..... 4,176 759 209 ...
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