Halpern, Judge: By notice of deficiency dated May 3, 1995 (the notice), respondent determined a deficiency in and additions to petitioner’s Federal income tax for calendar year 1988 (sometimes, the audit year) as follows: Additions to tax Deficiency Sec. 6651(a)(1) Sec. 6653(a)(1) Sec. 6654 $8,487 $2,122 $424 $484…
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