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related penalty under section 6662 of $941.1 After concessions,2
the sole issue remaining for our consideration is whether
petitioner constructively received $24,867 of income in the 1997
taxable year.
FINDINGS OF FACT3
At the time his petition was filed, petitioner, Chris Alan
Roberts, resided in Hawthorne, California. On July 10, 1997,
petitioner directed to himself a lump-sum distribution of his
vested benefits in the Champion Transportation Services Inc.
Profit Sharing and 401(k) Plan (the Plan). Six days later, on
July 16, 1997, petitioner was sentenced by a court to confinement
in an alcohol rehabilitation center (Center) in Warm Springs,
California. Although petitioner was not permitted to leave the
Center, he had access to a telephone. Throughout petitioner’s
rehabilitation period, an acquaintance resided at petitioner’s
Hawthorne residence.
1 Unless otherwise indicted, all section references are to
the Internal Revenue Code in effect for the taxable periods under
consideration, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
2 Petitioner conceded $661 of gambling income in 1997 and
the $941 sec. 6662 negligence penalty.
3 The parties’ stipulation of facts is incorporated by
reference.
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Last modified: May 25, 2011