Jerome Frank Harris - Page 3




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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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