James E. & Ruth L. Norris - Page 6




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               Respondent contends that petitioners may not exclude FERS              
          payments received during the year in issue from gross income                
          because the amounts were not received under a worker’s                      
          compensation act pursuant to section 104(a)(1), or a statute in             
          the nature of a worker’s compensation act pursuant to section               
          1.104-1(b), Income Tax Regs.                                                
               Petitioners contend that the disability pension amounts                
          received should be paid under FECA rather than FERS.  The parties           
          agree that had the payments been made under FECA they would be              
          excludable under section 104(a)(1).                                         
               This Court is a court of limited jurisdiction as                       
          specifically authorized by Congress.  See sec. 7442; Neilson v.             
          Commissioner, 94 T.C. 1, 9 (1990).  Although we have jurisdiction           
          to redetermine the income tax deficiency under section 6213, the            
          Court does not have jurisdiction to decide employee benefit                 
          entitlement issues that fall within the purview of various                  
          departments and agencies of the United States Government.  See              
          sec. 7442; Merker v. Commissioner, T.C. Memo. 1997-277; Steines             
          v. Commissioner, T.C. Memo. 1991-588, affd. without published               
          opinion 12 F.3d 1101 (7th Cir. 1993).  The record is clear that             
          petitioner’s numerous requests to transform the payor of the                
          disability payments from FERS to FECA have been consistently                
          denied.  Further, all payments at issue in this case are                    
          disability payments pursuant to FERS.  Therefore, the issue                 






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