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On his Federal income tax return for 1990, petitioner
reported that he received an award based on the Title VII claim,
but assumed the position that it was not taxable. Petitioner's
1990 return was first received at respondent's Brookhaven Service
Center on July 1, 1992 and forwarded to the Philadelphia Service
Center for processing. A second return for 1990, which
respondent treated as an amended return, was received on July 6,
1992 at the Philadelphia Service Center. In September 1992
petitioner received a refund of $30,045.66 for 1990.
Respondent then received an information item for 1991
indicating that a Form W-2 was issued to petitioner by the
District Court. The Form W-2 indicated that for 1991 petitioner
had received additional income of $81,669 and withholding credits
of $47,277 in further satisfaction of the Title VII claim. Upon
further review, however, the Form W-2 was found not to be a bona
fide document, and the parties agreed that petitioner did not
receive an additional $81,669 of income.
On April 7, 1994, petitioner filed a complaint in the U.S.
Court of Federal Claims (the Court of Federal Claims) seeking to
recover the amount allegedly paid to him in 1991 and the amount
allegedly withheld for that year. On May 12, 1995, after
petitioner filed suit in the Court of Federal Claims, respondent
issued the notice of deficiency for 1990 and 1991. In response
to the notice of deficiency, petitioner filed a petition with the
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