MEMORANDUM FINDINGS OF FACT AND OPINION
POWELL, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1991 in the amount of $172. Respondent further determined that petitioner owed employment taxes pursuant to the Federal Insurance Contributions Act (FICA taxes...
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