Walter A. and Alfreda Kocot - Page 3

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          effect for the year in issue, and all Rule references are to the            
          Tax Court Rules of Practice and Procedure.                                  
               Respondent determined a deficiency in petitioners’ Federal             
          income tax in the amount of $986 for the taxable year at issue.             
          There are two issues for decision: (1) The correct amount of                
          taxable Social Security benefits received by petitioners in 2002            
          resulting in the proposed deficiency, and (2) whether petitioners           
          are entitled to any overpayment for taxable year 2002.                      
               Some of the facts have been stipulated and are so found.               
          The stipulation of the parties, with accompanying exhibits, is              
          incorporated herein by reference.  At the time that the                     
          underlying petition was filed in this case, petitioners resided             
          in Jersey City, New Jersey.                                                 
               On or about April 15, 2003, petitioners timely filed their             
          Form 1040, U.S. Individual Income Tax Return, for 2002, reporting           
          $24,328.70 in total Social Security benefits received on line               
          20a, and that same amount, $24,328.70, as the taxable portion               
          thereof on line 20b.  Petitioners’ reporting $24,328.70 on both             
          lines 20a and 20b of their 2002 return subsequently spawned a               
          series of communications between petitioners and respondent’s               
          Service Center in Chamblee, Georgia.                                        

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