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through September 2000, no reductions were made to his benefits;
however, in October 2000, regular reductions of $100 per month
were made to apply against new overpayments in benefits. At the
time of trial, petitioner still owed a balance of approximately
$1,000, which was being reduced by the $100 monthly deduction
from his Social Security benefits.
For the year at issue, 1998, petitioner's Social Security
benefits for that year totaled $22,547 before any reductions to
offset prior overpayments of benefits. For that year, $12,355
was withheld from petitioner's benefits and applied to the
overpayments. Thus, petitioner was paid a net amount of $10,192
during 1998. Because petitioner was gainfully employed during
1998, and his earnings that year, as in past years, exceeded the
allowable amount under Social Security, he continued accruing an
overpayment of benefits. The amount of the overpayments for 1998
could not be determined until the succeeding year, 1999.
For the year 1998, the Social Security Administration issued
a Form SSA-1099, Social Security Benefit Statement, to
petitioner, which reflected total benefits to him of $22,547 for
1998 less reductions of $12,355 that were applied to reduce the
overpayments in benefits to petitioner in prior years. The Form
SSA-1099 reflected net taxable benefits of $10,192 ($22,547 less
$12,355).
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