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Washington seeking compensation for an emotional injury allegedly
sustained as a result of discrimination by the FAA. Petitioner
sought relief under the Federal Tort Claims Act (FTCA), 28 U.S.C.
secs. 2671-2680, but asserted that jurisdiction was appropriate
under FECA. This action was subsequently dismissed without
prejudice based upon petitioner’s failure to exhaust
administrative remedies prior to bringing suit under FTCA and
petitioner’s failure to allege a constitutional claim under FECA.
On their 1995 Federal income tax return, petitioners
reported total pension and annuity income in the amount of
$6,936, none of which was included in their gross income for that
year. Petitioner received from OPM Form 1099-R, Statement of
Annuity Paid, for 1995 showing a gross annuity amount of
$29,459.94. Petitioners included an attachment to their return
stating “Although the total Personal Injury Disability Annuity
listed on the OPM Form No. CSA-1099-R, lists the total annuity as
$29,459.94. [sic] Only $6,936.00 was for Tax Year 1995.”
Petitioner further disclosed the pending worker’s compensation
claim.
In the notice of deficiency, respondent determined that no
portion of payments from OPM paid to petitioners during 1995 was
excludable from gross income and increased petitioners’ 1995
taxable income in the amount of $29,459.
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