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allowed no deductions or exemptions; therefore, the notice of
deficiency reflected a much larger tax liability than that agreed
to by respondent at trial. When petitioner met with the Appeals
officer, the Appeals officer accepted the computations petitioner
listed on his late-filed return and reduced the deficiency to the
above amount.
Petitioner has worked as a firefighter for 18 years. Since
at least 1998, he has been employed as such by the city of
College Park, Georgia. Petitioner reported wages of $27,543 from
the city on his late-filed 1998 Federal income tax return;
however, petitioner did not include income of $7,869 from a
qualified pension plan, the International City Management
Association Retirement Corp Trust (ICMA Retirement Trust), early
distribution. In 1998, petitioner withdrew $7,869 from the ICMA
Retirement Trust for payment of medical expenses for his wife in
excess of those covered by his health insurance.3 Petitioner did
not include the distribution from the ICMA Retirement Trust as
income on his tax return.
Petitioner bears the burden of proving he is not liable for
the deficiency.4 At trial, petitioner did not challenge the
3Respondent conceded that petitioner is not liable for the
sec. 72(t) additional tax for early withdrawal on this
distribution.
4Generally, the determinations of the Commissioner in a
notice of deficiency are presumed correct, and this presumption
(continued...)
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