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sex, age, and retaliation under “Title VII of the Civil Rights
Act of 1964” and under “The Age Discrimination in Employment Act
of 1967”.
As a result of participating in the mediation program of the
EEOC, completed on February 5, 2002, petitioner and Associates
entered into a Settlement Agreement and General Release and a
Mediation Settlement Agreement (collectively, settlement
agreement). Under the settlement agreement, petitioner was to
receive a payment of $75,000 in 18 biweekly installments.
According to the settlement agreement, the $75,000 “includes all
vacation pay and monies owed to you by * * * [Associates].” The
agreement also provided that the settlement paid to petitioner
“represents the sum to compensate Christina Connelly [sic] for
the alleged emotional distress suffered by her” and that the
$75,000 would be reflected on an “IRS Form 1099” as “other
income”. In return, petitioner agreed to give up all claims,
known and unknown, that were asserted or could have been asserted
against Associates under Federal or State law.
On October 6, 2003, petitioner filed a Federal income tax
return for 2002 that failed to report as income any of the
payments received from Associates under the settlement agreement.
On November 25, 2003, petitioner’s primary care physician
referred her to a psychiatrist with a diagnosis of anxiety
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Last modified: November 10, 2007