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(5) Whether petitioner is liable for a penalty under section
6673(a)(1). We hold that he is.
FINDINGS OF FACT
Some of the facts have been stipulated, and they are so
found. Petitioner resided in Bradenton, Florida, at the time
that his petition was filed with the Court.
Petitioner retired from the U.S. Air Force as a major in
1969. Since that time, he has received military retirement pay.
A. Petitioner’s Income in 1996
In 1996, the taxable year in issue, petitioner received
military retirement pay in the amount of $22,801.56.2 The
military paymaster, the Defense Finance and Accounting Service
(DFAS), did not withhold any income tax from petitioner’s
retirement pay.3
DFAS reported the $22,801.56 paid to petitioner to the
Internal Revenue Service utilizing Form 1099-R, Distributions
From Pensions, Annuities, Retirement or Profit-Sharing Plans,
IRAs, Insurance Contracts, etc. DFAS reported both the gross
2 This amount does not include the portion ($10,657.44) of
petitioner’s retirement pay that was paid to petitioner’s former
spouse, Germaine B. Simanonok. Petitioner and Mrs. Simanonok
were divorced in 1972. One facet of their divorce litigation
appears in Simanonok v. Simanonok, 787 F.2d 1517 (11th Cir.
1986).
3 However, pursuant to a notice of levy, DFAS did pay over a
portion ($8,435.71) of petitioner’s retirement pay to the
Internal Revenue Service for various unpaid assessments.
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