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Fifth, shall we impose a penalty under section 6673 against
petitioner? Because we find petitioner’s arguments to be
frivolous, we shall impose a penalty against petitioner.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the accompanying exhibits are
incorporated by this reference. Petitioner resided in
Clarksville, Tennessee, at the time he filed the petition.
Petitioner was a retired electrical worker in 2002 and
received retirement distributions. Petitioner received $11,304
from the National Electrical Benefit Fund and $27,183 from the
Electrical Workers Trust Fund. Each of the Forms 1099-R,
Distributions From Pensions, Annuities, Retirement or Profit-
Sharing Plans, IRAs, Insurance Contracts, etc. (Forms 1099-R),
from the National Electrical Benefit Fund and the Electrical
Workers Trust Fund indicated the full amount of the distribution
was taxable. The Forms 1099-R also indicated that no Federal
income tax had been withheld from any of the distributions to
petitioner in 2002.
Petitioner also received $14,388 in Social Security benefits
in 2002.
Petitioner was married during 2002 to Janice E. Lange. His
wife timely filed a Federal income tax return for 2002 as
“married, filing separate” status. She claimed the standard
deduction rather than electing to itemize deductions. Claiming
the standard deduction reduced her tax liability to zero.
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