MEMORANDUM OPINION
DINAN, Special Trial Judge.
Respondent determined a deficiency in petitioner's Federal income tax of $720 for the taxable year 1997. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.
The sole issue for decision is whether petitioner is liable for tax on income which she earned but with respect to which her employer did not withhold any amount for Federal income taxes...
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