Memorandum Findings of Fact and Opinion
PARKER, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1986 in the amount of $1,872. By amendment to answer, respondent subsequently asserted a fraud addition under section 6653(b). The fraud addition was based in part on the omission of an item of W-2 wage income, and respondent seeks an increase in the deficiency with the amount to be determined in further proceedings...
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