MEMORANDUM OPINION
JACOBS, Judge:
Respondent determined a $2,571 deficiency in petitioner's 1999 Federal income tax. The ultimate issue to be decided is whether petitioner is entitled to a deduction for her contribution to her simplified employee pension for 1999. Resolution of the ultimate issue depends upon whether petitioner's employment relationship with the U.S. Department of State (the State Department) from January 1 until November 19, 1999, under...
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