MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge.
Respondent determined a deficiency of $1,808 in petitioner's Federal income tax for 2004 and an accuracy-related penalty of $362 under section 6662(a) for negligence.
The deficiency arises from petitioner's reporting of her 2004 recreational gambling activities. Petitioner reported $4,000 in income from gambling winnings on her 2004 Form 1040, U.S. Individual Income Tax Return,...
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