- 13 -
A: Yes, sir.
Q: So that those years would include the years of
which you are a member of the Retirement System; is
that correct?
A: Yes.
Q: Thank you. And do you also know that the
benefit in particular that you are now receiving under
the Pension System is calculated based on all of those
years? It's stipulated in paragraph 18, that the
benefit you're receiving in the Pension System is
calculated by including the years of creditable service
recognized under the Retirement System. That's your
understanding of what you're receiving now, correct?
A: Yes, sir.
In an effort to counter the foregoing, petitioners contend
that IRS Publication 575 (Pension and Annuity Income) and IRS
Publication 590 (Individual Retirement Arrangements), as well as
explications of those publications by the Maryland State
Retirement and Pension Systems, support petitioners' position
that the Transfer Refund constitutes a "lump sum distribution".
This contention, however, is contrary to the well-established
principle that the authoritative sources of Federal tax law are
the statutes, regulations, and judicial decisions, and not
informal publications authored by the Internal Revenue Service or
others. Zimmerman v. Commissioner, 71 T.C. 367, 371 (1978),
affd. without published opinion 614 F.2d 1294 (2d Cir. 1979);
Green v. Commissioner, 59 T.C. 456, 458 (1972). A fortiori,
explications of such publications by a Maryland State agency are
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