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recipient’s gross income in the year in which the benefits are
received. Sec. 86(a)(1).
Petitioners do not dispute the manner in which respondent
calculated the portion of the benefits includable in their 2001
income. Instead, they argue: (1) The benefits simply are not
taxable; and (2) to the extent that the benefits must be included
in their income, they should be relieved of any tax liability
upon the ground of financial hardship.
Petitioners’ first argument is contrary to section 86 and
must be rejected. As to petitioners’ second argument, we note
that the statute does not provide an exception to inclusion based
upon the financial hardship or status of the taxpayer. We do not
have the authority to disregard the express provisions of a
statute enacted by Congress even if the result in a particular
case may seem harsh. See, e.g., Everage v. Commissioner, T.C.
Memo. 1997-373.
Taking into account petitioners’ 2001 filing status, their
2001 modified adjusted gross income, and the amount of the
benefits, we find that a portion of petitioner’s Social Security
disability benefits is includable in petitioners’ 2001 income.
See sec. 86(a), (c). Accordingly, we sustain respondent’s
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