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During the year 1989, after having his annuity distributions
reduced as discussed above, petitioner received annuity benefits
from OPM in the amount of $11,447.84.4 Although the Form W-2P(A)
issued by OPM to petitioner with respect to the year 1989
characterized the amount as a "gross" distribution, in fact it
was net of the $1,620.16 repayment. For the years 1990 and 1991,
petitioner received $13,680 and $14,412, respectively, in annuity
distributions. The 1990 amount was appropriately reported on a
Form W-2P(A), and the 1991 amount was appropriately reported on a
Form 1099R.
On line 17a of their 1989, 1990, and 1991 Federal income tax
returns, petitioners reported "Total pensions and annuities" in
the amounts of $29,036.84, $32,165.31, and $33,840.72,
respectively.5 On line 17b of their returns for each of the
4Petitioner retired from the U.S. Army Reserves as a
lieutenant colonel in 1981. He retired from the Ohio Public
Utility Commission as an administrative officer in 1983. During
each year in issue, in addition to his CSRS annuity
distributions, petitioner also received pension or annuity income
from the U.S. Army, the Public Employees Retirement System of
Ohio (PERS), and Social Security benefits. The disputed issue in
this case involves only petitioner's CSRS annuity.
5These totals consisted of the following items:
Payor 1989 1990 1991
PERS $3,649.32 $3,748.32 $3,847.32
U.S. Army 13,939.68 14,736.99 15,581.40
OPM 11,447.84 13,680.00 14,412.00
Total $29,036.84 $32,165.31 $33,840.72
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Last modified: May 25, 2011