-4-
Although petitioner sometime before 1999 had moved from the
Freeland Street address to the Ward Street address, petitioner
had never notified the Motor Vehicle Department of his change of
address. The Ward Street address was the home of petitioner’s
son and his family. Petitioner also lived there during 1999,
apart from his wife.
Respondent mailed the subject notice of deficiency to
petitioner at the Ward Street address.
OPINION
1. Social Security
Section 86 taxes Social Security benefits pursuant to a
formula. If a taxpayer’s “modified adjusted gross income” plus
one-half of the Social Security benefits received during the year
exceeds the “base amount”, then a portion of the Social Security
benefits is includable in gross income. Sec. 86(a)--(d).
Section 86(c)(1)(A) provides generally that the base amount is
$25,000 in the case of a married taxpayer such as petitioner who
does not file a joint Federal income tax return for the year.
Section 86(c)(1)(C) provides that such a taxpayer’s base amount
is zero for any year for which the taxpayer does not live apart
from his or her spouse at all times during that year. Living
apart at all times means that the taxpayer and his or her spouse
live in separate residences on each day of the year. McAdams v.
Commissioner, 118 T.C. 373 (2002).
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Last modified: May 25, 2011