Memorandum Opinion
COUVILLION, Special Trial Judge.
This case was heard pursuant to section 7443A(b)(3)
Respondent determined a deficiency in Federal income tax of $6,809, and additions to tax under sections 6651(a)(1), 6653(a)(1), and 6654(a) in the amounts of $1,302, $260.40, and $321.69, respectively, for petitioner's 1988 tax year. At trial, respondent agreed to a reduction of the deficiency...
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