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previously taxed income to OPM in an amount totaling $13,844.907
between the years 1983 and 1989. Petitioners contend that the
reductions in some manner relate to these alleged repayments or
contributions and that unless the reductions are allowed portions
of petitioner's retirement benefits will effectively have been
taxed twice. Secondly, they argue that they are entitled to
reduce the amount received from OPM for each year by the amount
that petitioner should have received for such year if OPM would
have properly computed his CSRS retirement benefits.
While we agree, as respondent apparently does, that as a
general proposition taxpayers should not be twice taxed on the
same income, we fail to see any relationship between the amount
that petitioner claims to have repaid to OPM during 1983 through
1989, and the amount by which petitioners reduced the CSRS
retirement benefits for each year. In any event, we find that
with respect to the years before us, the only repayment made by
petitioner occurred in 1989, and the amount of such repayment was
taken into account in the amount of gross annuity distributions
reported on the Form W2-P(A) issued to petitioner for that year.
There is no evidence in the record of any repayments with respect
to the years 1990 or 1991. We believe petitioner considers the
term "repayment" to include amounts that he should have received
7Specifically, petitioner asserts that he repaid or
contributed income to OPM in the amounts of $152, $1,295.16,
$2,562.84, $3,354.26, $2,430.24, $2,430.24, and $1,620.16 for the
years 1983 through 1989, respectively.
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