- 3 - Petitioner currently works as a human resources specialist for the Department of Agriculture. He held this position throughout 1999. Intervenor, because of a chronic medical condition, was classified as disabled sometime shortly before 1999. Petitioner and intervenor electronically filed their 1999 Federal income tax return.1 On the return, for “Filing Status” petitioner and intervenor checked the box labeled “Married filing jointly”. They did not include in gross income $22,168 received from intervenor’s pension fund. They did not include this amount as income because of an error with, and their misunderstanding of, the Federal income tax preparation software that they used to complete and file the return. On December 10, 2001, separate notices of deficiency were sent to petitioner and intervenor in which respondent determined a deficiency of $4,269 in Federal income tax for the year 1999 based on petitioner and intervenor’s failure to include intervenor’s pension in gross income. No petition was filed by either party with the Tax Court seeking a redetermination of the 1Intervenor argues that she never signed the return filed electronically by petitioner. On Nov. 14, 2005, intervenor submitted a Federal income tax return for 1999. On the return, for “Filing Status” intervenor checked the box labeled “Married filing separate return”. On line 16(a) and (b), she listed $22,169 as income from her pension. After claiming the standard deduction and applicable credits, she computed an overpayment of tax due of $795.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011