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misconduct. Metro disagreed with that determination and filed an
appeal. An appeal hearing was conducted by DCDES in November
1998, and again, petitioner prevailed. Metro disagreed with the
results of the appeal hearing and proceeded to trial where once
again petitioner prevailed. Because petitioner prevailed over
Metro at every proceeding, the DCDES considered him eligible to
receive unemployment benefits for 1998.
During 1998, petitioner was paid unemployment compensation
by the DCDES. Petitioner actually received seven checks, each
for $618, totaling $4,326 in unemployment compensation from the
DCDES during the year in issue. The DCDES, however, filed a Form
1099-G, Certain Government Payments, for 1998 which indicated
that petitioner was paid only $4,017 of unemployment
compensation. Petitioner did not report his receipt of the
unemployment compensation on his 1998 income tax return.
Respondent is asserting a deficiency computed on the lesser
amount.
Respondent determined a deficiency of $974 in petitioner’s
1998 income tax. The deficiency is attributable solely to
petitioner’s omission of $4,017 of unemployment compensation from
the gross income reported on his return.
Petitioner maintains that he was not required to report the
unemployment compensation income because he did not know if he
“was getting checks from the State of Maryland Unemployment
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Last modified: May 25, 2011