Question: Determine the incorrect citation: a . John H . Wong, T . C . Summary Opinion 2 0 0 9 - 1 5 2 .

Determine the incorrect citation:
a. John H. Wong, T.C. Summary Opinion 2009-152.
b. George W. Guill, 112 T.C.__, No.22(1999).
c. Rev. Rul. 98-32,1998-25 I.R.B.4.
d. TAM 20002704.

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