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interest and penalties, on the income reported by petitioners on
their 2000 return have been paid. Petitioners agree that the IRA
distribution was includable in gross income.
Contrary to this Court's Rules of Practice and Procedure,
the parties did not file with the Court a written stipulation of
facts. Rule 91. Nonetheless, respondent offered into evidence
at trial the necessary documentary information upon which the
Court makes its findings of fact and opinion. The facts, as
recited, are not in dispute, except petitioners' contention that
payments they made to the Internal Revenue Service included the
tax on the pension distribution upon which the notice of
deficiency is based.
The pension plan distribution was evidenced by the issuance
by the payor of a Form 1099-R, Distributions From Pensions,
Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance
Contracts, etc., filed with the Internal Revenue Service. As
noted, petitioners acknowledge receipt of the proceeds of the
distribution.
Sometime after petitioners filed their 2000 income tax
return, they were contacted by collection agents of the Internal
Revenue Service relative to the unpaid tax shown on their 2000
tax return as well as unpaid tax for their 2001 tax year.
Although petitioners contend that the matter of the IRA
distribution was discussed, and they understood that their
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Last modified: May 25, 2011