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offset because petitioner's workers' compensation benefits were
offset by Social Security benefits after May 2, 1996.
The workers' compensation benefits were reduced by the
Social Security benefits throughout 1997. The Form 1099 from the
Social Security Administration shows that petitioner's Social
Security benefits were reduced for the workers' compensation
offset in 1997. There was a double offset. Respondent concedes
that if the Social Security Administration reduced Social
Security benefits to offset workers’ compensation benefits and
CompCost reduced workers’ compensation benefits to offset Social
Security benefits, petitioners would have had a workers’
compensation offset to their Social Security benefits but would
not have received the workers’ compensation benefits on which the
offset was based.
We find that petitioner did not receive the $5,540 amount
from CompCost or from the Social Security Administration in 1997.
Petitioners are not required to include $5,540 as part of their
Social Security benefits in 1997. If the Social Security
Administration pays the amount it owed petitioner in 1997 at some
point in the future, the appropriate amount will be includable in
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