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purely mathematical adjustment relating to petitioner’s incorrect
use of the tax tables in computing her tax.1
FINDINGS OF FACT
Petitioner was a resident of Miami, Florida, at the time of
the filing of her petition in this proceeding. Petitioner timely
filed a 1999 U.S. Individual Income Tax Return (Form 1040). On
that return, petitioner reported taxable distributions from
“pensions and annuities” in the amounts of $6,700 and $9,514,
which resulted in an adjusted gross income of $16,214.
Petitioner attached to the 1999 Form 1040 a Form 5329, Additional
Taxes Attributable to IRAs, Other Qualified Retirement Plans,
Annuities, Modified Endowment Contracts, and MSAs, indicating
that $3,293.20 of the $6,700.00 distribution was for qualified
medical expenses and excepted from the 10-percent additional tax
for early distribution. Petitioner also contends that she
attached a second Form 5329 to her return for 1999, seeking to
except the $9,514 distribution from the 10-percent additional tax
for early distribution from qualified retirement plans, but the
copy of the 1999 return stipulated by the parties does not
contain the Form 5329 with respect to the $9,514 taxable
distribution.
1 Petitioner presented no evidence and made no argument
concerning the computational adjustment and, accordingly,
respondent’s determination on that item is sustained.
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Last modified: May 25, 2011