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statutory requirements. Sec. 127(b)(1). We need not address
these requirements, however, because petitioner admits that the
amounts at issue were not provided pursuant to a written plan
maintained by NSBE, as required by the statute. Id.; Maranto v.
Commissioner, T.C. Memo. 1997-122. Thus, the section 127(a)(1)
exclusion does not apply in this case.
Finally, section 132(a)(3) excludes from income “any fringe
benefit which qualifies as a * * * working condition fringe”. As
applicable to the case at hand, a “working condition fringe” is
any property or services provided to an employee to the extent
that, if the employee had paid for the property or services, the
payment would be deductible under section 162. Sec. 132(d); see
also sec. 132(j)(8). Alternatively, pursuant to section
62(a)(2)(A) and section 1.62-2, Income Tax Regs., certain
reimbursements or expense allowances paid to employees by
employers may be excludable from an employee’s income. Sec.
1.62-2(c)(4), Income Tax Regs. To be excludable from income
under these provisions, the payments must be made pursuant to an
“accountable plan” which, among other requirements, provides
advances, allowances, or reimbursements only for business
expenses that otherwise are allowable as deductions under section
162(a). Sec. 62(a)(2)(A); Biehl v. Commissioner, 118 T.C. 467,
477 (2002); sec. 1.62-2(c)(4), (d)(1), Income Tax Regs.
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