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of this kind are includable in gross income. See sec.
1.61-2(a)(1), Income Tax Regs. Similarly, Mr. Allen's
letter of March 27, 1995, states that the payment was to
offset relocation expenses and to compensate petitioner.
The receipt for the advance on the lump-sum payment
allocates the entire amount to "services". Compensation
payments are includable in the recipient's gross income.
See sec. 1.61-2(a), Income Tax Regs.
Petitioner cites no authority under which the lump-sum
payment would be excluded from gross income. We understand
that payments to a Government witness are sometimes
considered by the Commissioner as welfare payments to the
recipient that are not includable in the recipient's
income. See G.C.M. 37,028 (Mar. 3, 1977) and G.C.M. 37,564
(June 9, 1978). For example, assistance payments made by
the Department of Justice under the witness protective
program of the Organized Crime Control Act of 1970, Pub. L.
91-452, tit. V, 84 Stat. 922, 933-934, are treated
as welfare payments and are excluded from gross income.
See G.C.M. 37,028 (Mar. 3, 1977).
The lump-sum payment made to petitioner in this case
was not made under the witness protection program, nor was
it made in consideration of petitioner's declining to enter
the witness protection program. Petitioner has shown no
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