- 3 - (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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011