Docket No. 11125-95.

72 T.C.M. 1114 (1996)

T.C. Memo. 1996-484

Laurel Ann Curtis v. Commissioner.

United States Tax Court.

Filed October 28, 1996.

Attorney(s) appearing for the Case

Laurel Ann Curtis, pro se. Brenda M. Fitzgerald, for the respondent.



By four separate notices of deficiency, each dated March 20, 1995, respondent determined deficiencies in petitioner's Federal income tax and additions to tax under sections 6651(a)(1) (failure to file tax return) and 6654(a) (failure to pay estimated tax) as follows:

                                  Additions to Tax

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