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Petitioners’ explanation of their entitlement to deductions
for medical insurance premiums they claimed to have paid for 1993
is both unsubstantiated and abstruse.
During his testimony, petitioner produced copies of IRS
statements of earnings for 1994 that substantiate payroll
deductions for health plan payments of $1,252 during that year.
Petitioner offered no evidence showing payroll deductions for
health insurance payments for 1993. Petitioner testified,
however, that to the best of his knowledge, his treatment of his
health insurance premiums on his tax return for 1993 was
“consistent” with his 1994 return.
His treatment of the 2 years’ returns was “consistent”,
according to petitioner, in that he included only a fraction of
his insurance payments in his medical expense deduction on
Schedule A for both years’ returns. He testified that he did not
fully deduct the expense as an itemized deduction on his tax
returns because:
I’m a self-employed person, and a self-employed person
is allowed to -- was allowed to deduct a portion of
their medical insurance premiums. Okay. At that point
as we were going through this, I realized, well, I’m
also a full-time employee of the Service and obviously
paid these expenses, so if an employee’s entitled to the
deduction, then I’m entitled to the full thing, and
therefore, I changed my posture on that.
We find petitioner’s position difficult to understand from
both a factual and a legal standpoint. Since petitioner did not
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