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Respondent determined a deficiency in petitioners’ Federal
income tax for the taxable year 1999 in the amount of $577.
The only issue for decision is whether respondent should be
estopped from collecting an erroneous refund paid in respect of
what respondent concedes was petitioners’ properly reported tax
liability for the year in issue. We hold that respondent should
not be so estopped.
Background
Some of the facts have been stipulated, and they are so
found. Petitioners resided in Cocoa, Florida, at the time that
their petition was filed with the Court.
In 1999, petitioner Katie Gill (Mrs. Gill) received, inter
alia, Social Security benefits in the amount of $7,614. The
Social Security Administration issued a Form SSA-1099, in respect
of such benefits. Although the record does not include a copy of
the Form SSA-1099 that was sent to Mrs. Gill, box 5 would
presumably have shown the amount of $7,614.2
Respondent’s Instructions for Form 1040A for 1999 direct the
taxpayer to report on line 13a (Social Security benefits) the
amount from box 5 of the taxpayer’s Form SSA-1099. Respondent’s
2 Form SSA-1099 for 1999 includes the following eight
boxes: Box 1 “Name”; Box 2 “Beneficiary’s Social Security
Number”; Box 3 “Benefits Paid in 1999"; Box 4 “Benefits Repaid to
SSA in 1999"; Box 5 “Net Benefits for 1999 (Box 3 minus Box 4)”; Box
6 “Voluntary Federal Income Tax Withheld”; Box 7 “Address”; and
Box 8 “Claim Number (Use this number if you need to contact
SSA.)”.
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Last modified: May 25, 2011