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Retirement Plan (supplemental plan).2 Pursuant to the terms of
the assignment, petitioner’s former wife was assigned a one-half
interest in petitioner’s net monthly retirement benefits from
both the Employee Pension Plan and the supplemental plan.
In taxable year 2000, petitioner’s former wife received
total payments of $23,378 from petitioner’s retirement plans with
the City of Lakeland, consisting of $16,347 from petitioner’s
Employee Pension Plan and $7,031 from petitioner’s supplemental
plan. There is no evidence that petitioner made any other
payments to his former wife in 2000.3
On his 2000 Federal income tax return, petitioner claimed a
deduction of $23,378 for alimony payments. In a notice of
deficiency dated January 6, 2004, respondent disallowed the
deduction on the ground that the payments did not constitute
alimony.
2 Although the divorce decree referred to petitioner’s
retirement plans with the City of Lakeland and the State of
Florida, the record in this case does not involve any retirement
plan with the State of Florida.
3 There is no evidence in the record that petitioner made
any payments in 2000 in accordance with his obligation to pay
alimony of $1,500 per month. Petitioner’s obligation to provide
spousal support may have terminated. Regardless, it is clear
from the record that petitioner relied solely upon the
assignments from his City of Lakeland retirement plans as the
basis for claiming an alimony paid deduction on his 2000 return.
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Last modified: May 25, 2011