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nor does "drawing" from his retirement funds connote that such
funds are not taxable. Respondent, therefore, is sustained on
this issue.
Petitioner also contends that he is entitled to a credit for
prior payments or income tax withholdings in excess of the amount
stated in the Form 1099-R filed by Sunoco. However, the Court
lacks jurisdiction to consider this argument because, under
section 6211, a deficiency is determined without regard to the
amount of tax withheld on a taxpayer's income. Redcay v.
Commissioner, 12 T.C. 806, 809-810 (1949); sec. 301.6211-1(b),
Proced. & Admin. Regs.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011