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employment practices.3 Petitioner, however, thought that he had
a claim against IBM for infliction of emotional distress caused
by his hectic employment travel schedule and pressure at work.4
In exchange for signing the release and participating in the
ITO II Program, petitioner received a $52,169 lump-sum payment
(the payment or ITO payment). The payment was based on years of
service and rate of pay. At the time of signing the release,
petitioner attached a statement to it indicating that he was
submitting the release under duress.
For the year 1992 petitioner received a Form W-2 from IBM
showing wages, tips, and other compensation as $90,946.51. On
October 13, 1993, petitioner filed his 1992 Federal income tax
return. Petitioner reported the $90,946.51 as wages, subtracted
the $52,169 ITO payment therefrom, and attached a disclosure
3 Although petitioner did not file any legal claims against
IBM prior to signing the release, he did file informal claims
against IBM pursuant to the company's own internal Open Door
program.
4 During the 179-day period from Oct. of 1991, through Mar. of
1992, petitioner was traveling or away from home on business for
119 days. On Mar. 28, 1992, petitioner suffered a nervous
breakdown at his hotel room in Cincinnati, Ohio, and had to enter
an emergency room for treatment. Upon petitioner's release, IBM
requested that he return to Austin immediately. From Apr. 2
through Apr. 4, 1992, at IBM's request, petitioner underwent a
complete neurological checkup. Upon returning to work in late
April, petitioner felt that nothing had changed; he was still
expected to travel at the same frenetic pace. Following a
difficult and pressured meeting with his supervisor, petitioner
submitted a request for participation in the ITO II Program.
Petitioner, in fear of experiencing another nervous breakdown,
signed the release on July 31, 1992.
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