Memorandum Opinion
POWELL, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
By notice of deficiency issued June 16, 1993, respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1990 in the amount of $3,932 and an addition to tax under section 6662(a) for negligence in the amount of $678. Petitioner resided in Fayetteville...
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