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plan, during 1998 petitioner received a total of $9,781.56
($815.13 each month) by direct deposit from Boeing into a bank
account held by petitioner as trustee for her grandchild.
Petitioner received certain documents relating to the
retirement annuity payments that bore her name, yet listed her
deceased husband’s SSN rather than her own. Specifically,
Boeing’s retirement plan account statements, which were mailed to
petitioner twice each year, and the line on petitioner’s monthly
bank statements describing Boeing’s deposit both refer to Mr.
Whittaker’s SSN, rather than petitioner’s.
In addition, petitioner claims that Boeing sent her a 1998
Form W-2, Wage and Tax Statement, listing Mr. Whittaker’s SSN.
However, petitioner did not attach a Form W-2 from Boeing to her
1998 Federal income tax return, nor did she produce a copy of
such a form at trial.
We consider it unlikely that Boeing sent petitioner a Form
W-2, because petitioner was not employed by Boeing. See sec.
6051; sec. 31.6051-1(a)(1)(i), Employment Tax Regs.2 As the
payor of a retirement annuity, Boeing was required to send
petitioner a Form 1099-R, Distributions From Pensions, Annuities,
Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts,
etc. Sec. 1.6041-1(a)(2), Income Tax Regs. The evidence here
2 Unless otherwise specified, all section references are to
the Internal Revenue Code in effect for the year in issue.
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