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In a statutory notice of deficiency dated February 27, 1997,
respondent determined a deficiency in petitioner's Federal income
tax for 1994 in the amount of $3,934.
The issues for decision are: (1) Whether respondent is
bound by the contents of a report issued by his Problem
Resolution Officer subsequent to the issuance of the statutory
notice of deficiency; and (2) whether this Court has jurisdiction
to consider petitioner's claim for an abatement of interest.
Some of the facts have been stipulated and are so found.
The stipulations of fact and attached exhibits are incorporated
herein by this reference. Petitioner resided in Hereford,
Arizona, on the date the petition was filed in this case.
Petitioner timely filed his Federal income tax return for
1994 on which he correctly reported his filing status as single.
In the statutory notice of deficiency in this case
respondent determined that petitioner received but failed to
report on his 1994 return the following amounts of income:
Pensions and annuities $2,359
IRA distributions 3,216
Taxable Social Security benefits 7,188
Gambling income 26
With respect to the unreported pension and annuity income
which petitioner received from the Office of Personnel Management
Retirement Programs (the OPM Retirement Program), respondent
concedes that petitioner is entitled to exclude from his gross
income any portion of the amount received which is attributable
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