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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.
Background
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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Last modified: May 25, 2011