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from OPM based upon his calculations of what his retirement
benefits should have been. Such "repayments" do not give rise to
the potential of subjecting petitioners to double taxation on the
same income.
Even if the record contained sufficient evidence to do so,
which it does not, it is well beyond the jurisdiction of this
Court to determine the proper amount of petitioner's CSRS
retirement benefits. While the record does not reveal what
petitioner should have received as annuity distributions from OPM
during the years in issue, we do know what he did receive,
evidenced not only by the amounts reported on the Forms W-2P(A)
or 1099R, but by the stipulations of the parties as well. It
would appear to us that petitioner, by excluding portions of his
annuity distributions, is attempting to recoup, through reduced
Federal income taxes, what he claims he should have received in
annuity benefits.
Whatever petitioner's reasons for the claimed reductions, or
exclusions, petitioners have provided us with no authority, and
we are aware of none, that would entitle them to do what they
did. In general, unless specifically excluded, gross income
means all income from whatever source derived, including
annuities. Sec. 61(a)(9). More specifically, section 72(a)
provides that, except as otherwise provided in chapter 1 (Normal
Taxes and Surtaxes), gross income includes any amount received as
an annuity (whether for a period certain or during one or more
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