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Discussion
Petitioners bear the burden of proving that respondent's
determinations in the notice of deficiency are erroneous. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). The fact
that the case was submitted fully stipulated does not alter
petitioners' burden of proof or the effect of a failure of proof.
Rule 122(b); Borchers v. Commissioner, 95 T.C. 82, 91 (1990),
affd. 943 F.2d 22 (8th Cir. 1991).1
Federal employees eligible to participate in the CSRS make
mandatory contributions from their salary to the Civil Service
Retirement and Disability Fund (Fund). 5 U.S.C. secs. 8334(a),
8331(5) (Supp. 1991). The employing agency withholds such
mandatory contributions from the employee's salary. 5 U.S.C.
sec. 8334(a)(1). The amount so withheld for CSRS from an
employee's salary is taxable in the year in which the mandatory
1Petitioners stipulated that Mr. Logsdon received a lump-sum
payment in the amount of $62,873 but reported only $11,808 as
income. After trial, petitioners seek relief from the above
stipulation with regard to the amount received, attaching a copy
of Mr. Logsdon's Form 1099R to their reply brief. Mr. Logsdon's
Form 1099R had not been admitted into evidence when this case was
accepted as fully stipulated on Oct. 2, 1995. Such evidence must
be presented to the Court in accordance with the Rules governing
trials. See Rule 143(b). On Oct. 2, 1995, the record in this
case was closed. Accordingly, Mr. Logsdon's Form 1099R is not
admitted into evidence and is not a part of the record.
Moreover, by suggesting this change to the stipulation for the
first time in their posttrial brief, petitioners are advancing a
position that respondent was unable to develop for trial and that
would prejudice respondent's case. Consequently, we shall not
permit petitioners to qualify the parties' stipulation. Rule
91(e); Louisiana Land & Exploration Co. v. Commissioner, 90 T.C.
630, 648-649 (1988).
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