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several years after her injury, but only after she successfully
appealed the denial through a State administrative proceeding.
Pursuant to the provisions of her long-term disability plan, she
was required to apply for SSDI coverage, which became effective
sometime during 1994. The SSDI benefits that she received
reduced, dollar for dollar, her long-term disability benefits.
Similarly, her SSDI benefits were offset, dollar for dollar, by
the worker’s compensation benefits that she received. See 42
U.S.C. sec. 424a (1994). Receiving benefits from three sources
further complicated matters, and she repeatedly received
inconsistent notices from the payors regarding overpayments and
other irregularities.
According to a Form SSA-1099 issued by the Social Security
Administration, petitioner received SSDI benefits totaling
$10,779 during 1997. Because of the offset provisions referred
to above, worker’s compensation benefits of $8,406 received by
petitioner during 1997 are included in the amount reported on the
Form SSA-1099.
Petitioners reported adjusted gross income of $41,600 on
their 1997 return, which amount consists entirely of the wages
earned by Robert Geiszler during that year. As in prior years,
none of the benefits that petitioner received on account of her
injury are included in petitioners’ income.
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