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Respondent determined a deficiency in petitioner’s Federal
income tax of $46,076, an addition to tax of $4,874.85 pursuant
to section 6651(a)(1), an addition to tax of $3,791.55 pursuant
to section 6651(a)(2), and an addition to tax of $910.21 pursuant
to section 6654(a) for the taxable year 1999.
The petition placed in dispute respondent’s determination as
to filing status, allowance of standard deduction, and all
additions to tax.1 After respondent’s concessions,2 the issues
still in contention are: (1) Whether petitioner is entitled to
claim an itemized deduction for medical expenses in excess of
those conceded by respondent; and (2) whether petitioner is
liable for the additions to tax under sections 6651(a)(1),
(a)(2), and 6654(a). The amount of the additional 10-percent tax
pursuant to section 72(t) is a computational matter and will be
resolved by our decision on the medical expenses issue.
1Petitioner, in his petition, did not dispute respondent’s
determination as to the inclusion of certain items in gross
income. As a result, the amount of deficiency placed in
controversy is less than $50,000. See Rule 170; Kallich v.
Commissioner, 89 T.C. 676 (1987).
2Respondent concedes medical expenses in the amount of
$18,904, leaving at issue expenses in the amount of $28,666
($47,570-$18,904). Respondent also concedes that any medical
expenses allowed as a deduction under sec. 213 shall be deemed
paid for by a portion of petitioner’s withdrawal from his thrift
savings plan and are therefore excepted from the additional tax
under sec. 72(t). Respondent further concedes that petitioner’s
filing status is married filing jointly.
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