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Background
The stipulation of facts and the accompanying exhibits are
incorporated herein by reference. Petitioner resided in and
Amnesty was located at Rahway, New Jersey, at the time the
petition in this case was filed.
Petitioner was involved in an automobile accident in which
she received several injuries. As a result of her injuries
petitioner was unable to work. She applied for and began
receiving in October of 1989 Social Security disability benefits
of $329 per month.
At some point petitioner applied for and received an
employer identification number (EIN) under the name of "Amnesty
International". Later, as a result of petitioner's filing a Form
5500-EZ, Annual Return of One-Participant (Owners and Their
Spouses) Retirement Plan, that had no EIN or an incorrect EIN,
the Internal Revenue Service assigned her an EIN in her name.
For the year 1996, petitioner filed a Form 5500-EZ using her
EIN, listing herself as employer, listing "Name of plan" as
Social Security disability insurance, and on the attached
Schedule B, Actuarial Information, listing herself as "plan
sponsor" and actuary. On the attached Schedule SSA, Annual
Registration Statement Identifying Separated Participants With
Deferred Vested Benefits, petitioner listed the "Name of plan
sponsor (employer if for a single employer plan)" as Amnesty
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Last modified: May 25, 2011