Larry E. and Barbara L. Andra - Page 4

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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               
               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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