MEMORANDUM OPINION
NIMS, Judge:
Respondent determined a deficiency of $13,876 in petitioner's Federal income tax for 2002. Respondent also determined additions to tax of $3,122.10 for failure to file a return under section 6651(a)(1), $1,040.70 for failure to pay tax shown on a return under section 6651(a)(2), and $463.69 for failure to pay estimated tax under section 6654(a).
Petitioner objects to paying the income tax on numerous grounds, all of...
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