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petitioner had unreported income of $194,354 from pension
distributions in 1987.
C. The Prior Proceedings Relating to Petitioner’s 1990-91 Tax
Years
Petitioner filed a timely Request for a Collection Due
Process Hearing, Form 12153. Respondent held a hearing in this
case on May 1, 2000, and February 13, 2003. Petitioner contended
at those hearings that he is not liable for tax on any of the
funds distributed from his pension plan because, he contended,
his former wife had received those funds under a qualified
domestic relations order (QDRO). He also contended that taxes
had already been withheld from the pension distribution.
Petitioner had the opportunity at the hearing on February 13,
2003, to present evidence supporting his QDRO claim. However, he
offered no evidence showing the amount of funds distributed by
the pension plan to his former spouse, and he did not explain why
the amount she was to receive under the court order ($135,881)
differed from the amount the Form 1099 shows the pension plan
distributed to petitioner ($194,354).
Respondent prepared an initial report on May 22, 2000, and a
supplemental report on April 4, 2003, in which respondent
rejected petitioner’s QDRO claim. Trial was held after issuance
of respondent’s first report and before issuance of respondent’s
second report. At trial, petitioner did not offer any evidence
showing the amount of funds distributed by the pension plan to
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