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informed petitioner that petitioner was responsible for repairing
damage to the garage door, replacing a wooden barrier that
blocked access to a building on the property, and removing
clutter from the yard. Throughout the term of the agreement,
petitioner complied with these and other maintenance requests
from Peterson.
From 1996 through 2000, petitioner continued to live on the
property, repaired the roof of the property, and paid real
property taxes on the property, including $806 in 2000. The real
property taxes were assessed to Peterson, and Peterson apparently
paid the fire insurance relating to the property.
In 1999, petitioner was diagnosed with an illness which
involved mental distress, and through 2000 petitioner did not
work.
On petitioner’s 1999 individual Federal income tax return,
prepared by a tax return preparer, petitioner reported zero tax
liability.
In 2000, petitioner received $19,500 in Social Security
benefits from the Railroad Retirement Board (RRB) and $22,324 in
disability payments from Union Central Life Insurance (UCLI)
relating to his mental distress.
For 2000, RRB submitted to respondent a Form 1099-R,
Distributions From Pensions, Annuities, Retirement or Profit-
Sharing Plans, etc., with regard to the $19,500 paid to
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