- 10 -
accumulations).
Petitioner timely filed a tax return for her taxable year
2003 (petitioner’s 2003 return). In that return, petitioner did
not include in her gross income (1) the $13,809.35 that DFAS
showed as both “Gross distribution” and “Taxable amount” in
petitioner’s 2003 Form 1099-R, (2) the $191.45 of 2003 interest
on petitioner’s Prudential policy dividend accumulations that
Prudential showed in petitioner’s 2003 Prudential Form 1099-INT,
and (3) the $435.87 of 2003 interest on petitioner’s USAA policy
dividend accumulations that USAA showed in petitioner’s 2003 USAA
Form 1099-INT. In petitioner’s 2003 return, petitioner did not
claim as tax withheld the $1,354.71 that DFAS showed as “Federal
income tax withheld” in petitioner’s 2003 Form 1099-R.
In the notice that respondent issued to petitioner for her
taxable year 2003, respondent determined, inter alia, to include
in petitioner’s gross income (1) the $13,809.35 that DFAS showed
as both “Gross distribution” and “Taxable amount” in petitioner’s
2003 Form 1099-R, (2) the $191.45 of 2003 interest on peti-
tioner’s Prudential policy dividend accumulations that Prudential
showed in petitioner’s 2003 Prudential Form 1099-INT, and (3) the
$435.87 of 2003 interest on petitioner’s USAA policy dividend
accumulations that USAA showed in petitioner’s 2003 USAA Form
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: November 10, 2007