Anne C. Snyder - Page 8

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          her checking account at Bank of America (petitioner’s Bank of               
          America checking account)3 any payments that Sun Life made to her           
          under decedent’s fixed annuity contract.                                    
               On July 17, 2001, Sun Life received an undated letter from             
          petitioner with respect to decedent’s fixed/variable annuity                
          contract (petitioner’s July 17, 2001 letter with respect to                 
          decedent’s fixed/variable annuity contract).  In that letter,               
          petitioner elected what she referred to as a “lump sum death                
          benefit payment” under decedent’s fixed/variable annuity contract           
          and requested that Sun Life “not withhold any taxes from this               
          distribution.”  Petitioner enclosed with petitioner’s July 17,              
          2001 letter with respect to decedent’s fixed/variable annuity               
          contract, inter alia, petitioner’s 2001 Form W-4P for decedent’s            
          fixed/variable annuity contract, including instructions to such             
          form, and a form entitled “Direct Deposit Authorization” in which           
          petitioner directed Sun Life to deposit directly into her Bank of           
          America checking account any payments that Sun Life made to her             
          under decedent’s fixed/variable annuity contract.                           
               On November 16, 2001, the plan administrator of decedent’s             
          fixed annuity contract and decedent’s fixed/variable annuity                
          contract sent to Sun Life a letter (A.G. Edwards November 16,               
          2001 letter) with respect to both of those contracts, which Sun             


               3Before decedent died, petitioner’s Bank of America checking           
          account was a checking account maintained by both decedent and              
          petitioner.                                                                 




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