- 2 - petitioner’s 1998 Federal income tax. The issues are (1) whether petitioner may exclude from gross income under section 104(a)(2) payments received from her former employer pursuant to a settlement agreement, and (2) whether petitioner is liable for the accuracy-related penalty under section 6662(a). Petitioner resided in Evergreen Park, Illinois, at the time the petition was filed. Background Dobbs International Services (Dobbs) hired petitioner in April of 1993 as a service employee at O’Hare International Airport. Every October, Dobbs required all employees to “bid” for job positions with the company. The bidding process was based on seniority, and Dobbs granted the most senior employees the right to bid for a job position first. Petitioner alleged that in October of 1993, a manager at Dobbs granted a male employee, with less seniority than petitioner, the right to bid for petitioner’s job position before her. As a result, petitioner lost her position as service employee, and Dobbs placed her in an on-call position. Petitioner filed her first complaint with the Equal Employment Opportunity Commission (EEOC) on December 8, 1993. The complaint stated in part: III. I believe that I have been discriminated against on the basis of my sex, female, in violation of Title VII of the 1964 Civil Rights Act, in that I was denied the opportunity to bid on a position for which male employees were allowedPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011