- 5 - Date of Payment Amount of Payment 01/14/2002 $728.91 02/13/2002 728.91 03/13/2002 728.91 04/15/2002 728.91 05/13/2002 728.91 06/13/2002 728.91 07/15/2002 728.91 08/15/2002 740.30 09/16/2002 740.30 10/15/2002 740.30 11/15/2002 740.30 12/16/2002 740.30 Mr. Bangs and Ms. Bangs timely filed Form 1040, U.S. Indi- vidual Income Tax Return (Form 1040), for their taxable year 2002 (Mr. Bangs’ return).6 In that return, Mr. Bangs claimed a deduc- tion of $8,8837 for alimony. Mr. Bangs did not issue to Ms. Platt and did not file with the Internal Revenue Service any Form 1099 for a nominee distribution with respect to those payments. On January 18, 2006, respondent issued to Mr. Bangs a notice of deficiency with respect to his taxable year 2002 (notice for Mr. Bangs’ taxable year 2002). In that notice, respondent disallowed the alimony deduction that Mr. Bangs claimed in Mr. Bangs’ return. In the notice for Mr. Bangs’ taxable year 2002, 6For convenience, we shall generally refer hereinafter only to Mr. Bangs, and not to Ms. Bangs. 7See supra note 5. The record does not disclose why Mr. Bangs deducted as alimony $79.13 in excess of the $8,803.87 that he paid to Ms. Platt during that year pursuant to that divorce decree provision.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008