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issued to petitioner a Form 1099-R, Distributions From Pensions,
Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance
Contracts, etc., for the taxable year 2000, which reported both
the gross distribution and the taxable amount as $4,958 and the
amount of Federal income tax withheld as zero.7
Petitioners timely filed a joint Form 1040, U.S. Individual
Income Tax Return. On the return, petitioners did not report the
$4,958 that petitioner received from DFAS.
On November 4, 2002, respondent issued to petitioners a
notice of deficiency for the taxable year 2000. In the notice,
respondent determined that petitioners failed to report the
$4,958 in their gross income.
Thereafter, on January 27, 2003, petitioners filed with the
Court an imperfect petition. On April 4, 2003, petitioners filed
an amended petition disputing respondent’s determinations.
Paragraph 4 of the amended petition states:
I, we disagree with all the proposed changes. Divorce
papers for Maria A. Mitchell (Walton) states that taxes
from her ex-spouse’s retirement shall be taken from ex-
spouse’s allotment before Maria’s allotment is given.
By taking taxes from Maria’s portion we feel that the
same allotment is being taxed twice.
7 Petitioner did not receive any statement from DFAS
indicating the gross amount of Mr. Walton’s military retired pay
and the amount of taxes withheld in 2000.
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