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Petitioner currently works as a human resources specialist
for the Department of Agriculture. He held this position
throughout 1999. Intervenor, because of a chronic medical
condition, was classified as disabled sometime shortly before
1999.
Petitioner and intervenor electronically filed their 1999
Federal income tax return.1 On the return, for “Filing Status”
petitioner and intervenor checked the box labeled “Married filing
jointly”. They did not include in gross income $22,168 received
from intervenor’s pension fund. They did not include this amount
as income because of an error with, and their misunderstanding
of, the Federal income tax preparation software that they used to
complete and file the return.
On December 10, 2001, separate notices of deficiency were
sent to petitioner and intervenor in which respondent determined
a deficiency of $4,269 in Federal income tax for the year 1999
based on petitioner and intervenor’s failure to include
intervenor’s pension in gross income. No petition was filed by
either party with the Tax Court seeking a redetermination of the
1Intervenor argues that she never signed the return filed
electronically by petitioner. On Nov. 14, 2005, intervenor
submitted a Federal income tax return for 1999. On the return,
for “Filing Status” intervenor checked the box labeled “Married
filing separate return”. On line 16(a) and (b), she listed
$22,169 as income from her pension. After claiming the standard
deduction and applicable credits, she computed an overpayment of
tax due of $795.
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