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Under FERS, the computation of disability retirement annuity
payments does not vary with the nature of the injury; all
employees considered "disabled" receive benefits under a single
formula based on the employee's "average pay". 5 U.S.C. secs.
8451 and 8452. Accordingly, petitioner is not entitled to
exclude the disability annuity payments under section 105(c).
See Beisler v. Commissioner, supra at 1309.
Thus, we are left to consider the possibility of exclusion
under section 104(a)(3) or 72(b). To grant petitioner relief
from taxation under either section 104(a)(3) or 72(b), it is
necessary to determine the amount of the disability annuity
payments attributable to petitioner's contributions toward the
disability annuity as well as the percentage of the overall
contributions that this constitutes. While petitioner's
participation in FERS may require after-tax contributions, there
is no evidence of the amount of her after-tax FERS contributions.
See 5 U.S.C. sec. 8422(a)(1) and (2) (1994). Accordingly, we are
unable to grant petitioner any relief under either section
104(a)(3) or 72(b).8
Petitioner claims that she is being persecuted for the
Government's mistake. In legal terms, this amounts to an
argument that respondent should be equitably estopped from
8 We need not decide, therefore, any questions concerning the
interrelationship or applicability of these two sections to the
disability annuity received by petitioner.
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