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amount is includable in petitioner's income for 1998. To the
extent any portion of that amount represented an overpayment due
to petitioner's excess employment earnings, petitioner is
provided relief in the following year by a reduction in the
taxable portion of his benefits.2 Respondent, therefore, is
sustained on this issue.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
2 The Form SSA-1099 issued by the Social Security
Administration to petitioner for 1999 reflected total benefits of
$31,688, benefits repaid to the Social Security Administration of
$28,792, and net taxable benefits of $2,896. Thus, for the year
1999, petitioner was allowed an offset or reduction of his Social
Security benefits for the overpayments to him during 1998 and
prior years.
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