Joseph W. Dorn - Page 4

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          his former spouse and did not explain why the amount she was to             
          receive under the court order differed from the amount the Form             
          1099 shows the pension plan distributed to petitioner.                      
                                       OPINION                                        
               Petitioner contends that (1) he did not receive the notice             
          of deficiency for 1987-89, (2) that his QRDO claim is an                    
          appropriate spousal defense, and (3) that he is not taxable on              
          funds paid to his former wife from his pension plan because she             
          received those funds under a QDRO.                                          
               To establish that petitioner is not taxable on the funds               
          distributed by his pension plan, petitioner must show, inter                
          alia, the amount of funds distributed by the plan to his former             
          spouse under the divorce decree, and that the divorce decree is a           
          qualified domestic relations order that gave his former spouse              
          the right to receive all or part of petitioner’s benefits under             
          the plan.  Sec. 414(p).                                                     
               Petitioner did not offer sufficient evidence at his section            
          6330(b) hearing or before this Court to show that he is entitled            
          to prevail here under issue (3), his QDRO claim.  Thus,                     
          regardless of the outcome of issues (1) and (2), petitioner                 
          cannot prevail.  Therefore, we need not consider issues (1) and             
          (2).                                                                        









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