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a deduction under section 219 for such contributions, sec.
4973(b)(1), and (2) the amount determined under section 4973(b)
for the preceding taxable year, sec. 4973(b)(2). The individual
to whose IRA the excess contributions are made is liable for the
excise tax under section 4973(a). Sec. 4973(a).
Petitioners contributed $2,000 to Ms. Whitehead’s IRA during
1996. We have found that petitioners failed to establish that
they are entitled under section 219 to a deduction for 1996 in
excess of the $250 conceded by respondent. We find on the
instant record that the excess contributions under section
4973(b) to Ms. Whitehead’s IRA for 1996 are $1,750 (i.e., the
excess of the $2,000 contributed to Ms. Whitehead’s IRA over the
$250 conceded by respondent). We further find on that record
that the excess contributions under section 4973(b) to Ms.
Whitehead’s IRA for 1997 are $1,750 (i.e., the amount determined
under section 4973(b) for 1996).
Based on our examination of the entire record before us, we
find that Ms. Whitehead is liable for each year at issue for an
excise tax of $105 under section 4973(a).51
51In the notice, respondent imposed the excise tax under
sec. 4973(a) on petitioners. It is not clear under sec. 4973(a)
that Mr. Whitehead is liable for such tax. Any question as to
his liability is to be resolved in the proceedings in this case
under Rule 155. See sec. 4973(a) (last sentence); Johnson v.
Commissioner, 74 T.C. 1057, 1062 (1980), affd. 661 F.2d 53 (5th
Cir. 1981); Guest v. Commissioner, 72 T.C. 768, 779-780 (1979).
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