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3. Whether Petitioner Received Wage Income in 1993
Respondent determined that petitioner received wages of
$4,303 in 1993, consisting of $1,867 from Linda Diamon (not
otherwise identified in the record) and $2,436 from the State of
Maryland - Central Payroll.
Respondent determined that petitioner received wage income
in 1993 based on Forms W-2, Wage and Tax Statement, from “Linda
Diamon” and the “State of Maryland - Central Payroll”. However,
petitioner retired in 1986 and denied receiving any wage income
in 1993. There is no evidence in the record that petitioner
received wages in 1993 from Linda Diamon or the State of
Maryland, or that petitioner was employed or received wages in
1993. The Forms W-2 to which respondent refers are not in the
record. There are no entries on petitioner’s IRS transcripts for
1993 that refer to Forms W-2 from Linda Diamon or the State of
Maryland - Central Payroll. Respondent called no witness to
describe how respondent made the determination that petitioner
received wages in 1993, and we believe (or leave no reason to
doubt) petitioner’s denial that he received wages in 1993. Cf.
Cebollero v. Commissioner, 967 F.2d 986 (4th Cir. 1992), affg.
T.C. Memo. 1990-618. We conclude that petitioner did not receive
wage income in 1993 of $1,867 from Linda Diamon and $2,436 from
the State of Maryland - Central Payroll.
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