- 6 -
Unfortunately for petitioner, we conclude that petitioner
did not amend her 1995 tax return under the requirements of
section 6013(b)(2) as in effect for the taxable year in question.
We now turn to the section 401(k) plan question. Petitioner
contends that respondent improperly considered the use of
petitioner’s section 401(k) plan as a means to satisfy
petitioner’s outstanding tax liability. We do not view this as
improper. Respondent was required to take into account
petitioner’s assets, including the retirement plan.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011