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courts may not determine issues of Federal tax law. Commissioner
v. Tower, 327 U.S. 280, 288 (1946); Lucas v. Earl, 281 U.S. 111
(1930); Sampson v. Commissioner, 81 T.C. 614, 618 (1983), affd.
without published opinion 829 F.2d 39 (6th Cir. 1987).
Petitioner is free, however, to pursue her remedy, if any, in
State court against her former spouse for enforcement of any
agreement by her former spouse to pay the tax on the income at
issue in this case or recover the amount she is required to pay
by this Court. The Court, accordingly, sustains respondent on
this issue.3
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered for
petitioner as to the deficiency, and
petitioner is not entitled to any
refund for an overpayment of tax.
3One of the exhibits stipulated into evidence is a letter
dated Nov. 1, 2005, from the IRS addressed to petitioner with
respect to the CalPERS income in which it is pointed out to
petitioner that respondent’s actions are based on the Form 1099
issued by CalPERS. It is suggested to petitioner that, if her
former spouse is liable for the income tax on the payments to her
by CalPERS by virtue of the community property settlement between
petitioner and her former spouse, petitioner should contact
CalPERS to have that matter resolved so that CalPERS would
thereafter issue the Form 1099 to petitioner’s former spouse. At
trial, petitioner did not address whether she followed that
advice.
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Last modified: May 25, 2011