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application of section 469. Sec. 219(g)(3). An "active
participant" is defined to include an individual who is an
"active participant" in any of certain specified plans. Sec.
219(g)(5).
Petitioner did not raise the issue of whether the Delta
pension plan is of the type listed in section 219(g)(5).
Therefore, we find that petitioner has conceded that the plan is
among those so listed. However, petitioner contends that he was
not an active participant in Delta's pension plan. He therefore
argues that he is entitled to a deduction for a $2,000 IRA
contribution.
Respondent contends that petitioner was an active
participant in Delta's plan. Respondent apparently concedes that
petitioner made a $2,000 contribution to an IRA for the year in
issue. Respondent argues that petitioner is prohibited from
deducting any amount contributed to an IRA during the year in
issue. Respondent relies on section 1.219-1(b)(2), Income Tax
Regs.
Petitioner testified that he was not a participant in
Delta's pension plan during the year in issue. The only other
evidence in the record is the Form W-2 issued by Delta indicating
that petitioner was a participant in its pension plan. Based on
the scant evidence in the record, we find that petitioner has
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