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Workforce), $13 of interest income from Fort Worth City Credit
Union (the credit union), and $32 of taxable income from a
Farmers New World Life Insurance Co. (Farmers) distribution.
The IRS relied on a Form 1099-G, Certain Government
Payments, in determining that petitioner had received $4,466 of
unemployment compensation from the Texas Workforce in 2002.
Petitioner does not dispute receipt of this amount.
The IRS relied on a Form 1099-INT, Interest Income, in
determining that petitioner had received $13 of interest income
on his checking account at the credit union. The IRS relied on a
Form 1099-R, Distributions from Pensions, Annuities, Retirements
or Profit Sharing Plans, IRA’s, Insurance Contracts, in
determining that petitioner received a $412 gross distribution
from Farmers in 2002, $32 of which was taxable.
After the case was set for trial, petitioner wrote to
counsel for respondent disputing the interest and Farmers income
determinations and requesting help in obtaining subpoenas for the
records of the credit union and Farmers. The IRS obtained an
“Affidavit of Records Custodian of Fort Worth City Credit Union”.
The affidavit is not dated. Attached to the affidavit is a
Form 1099-INT that reports $13.50 in interest income to
petitioner in 2002. Also attached to the affidavit is a
Statement of Account that reports that petitioner’s savings
account with the credit union earned $0.51 of interest income in
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Last modified: May 25, 2011