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for decision is whether a penalty should be imposed on petitioner
under section 6673.
Background
The parties have stipulated some facts, which we incorporate
herein. When he filed his petition, petitioner resided in Saint
Marys, Kansas.
Until his retirement in 2001, petitioner was employed by the
U.S. Department of Education. The parties have stipulated that
during 2001 petitioner received the following payments:
“pension/annuity payments” of $23,988 from the U.S. Office of
Personnel Management; “medical payments” from Monumental Life
Insurance Company of $2,009; and Social Security payments of
$2,148.
On his 2001 Form 1040, U.S. Individual Income Tax Return,
petitioner reported zero gross income and claimed a $2,278
refund. Attached to his Form 1040 was a Statement of Annuity Paid
from the Office of Personnel Management, reporting $23,988 gross
annuity payments to petitioner in 2001 and zero Federal income
tax withheld. Also attached to petitioner’s Form 1040 was Form
4852, Substitute for Form W-2, Wage and Tax Statement, or Form
1099-R, Distributions From Pensions, Annuities, Retirement or
Profit-Sharing Plans, IRAs, Insurance Contracts, Etc., on which
petitioner claimed $2,278 of Federal income tax withheld by the
Office of Personnel Management, for which petitioner claimed a
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