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treated as alimony and is to be included in petitioner’s 1999
income.
We agree with respondent. The $240,000 petitioner received
in 1999 from her husband under the July 7, 1998, court order
constituted alimony and is includable in petitioner’s 1999
taxable income.
The January 12, 2000, minute order of the superior court
does not retroactively change the character of the $240,000
petitioner received in 1999. See Graham v. Commissioner, 79 T.C.
415, 420 (1982); Gordon v. Commissioner, 70 T.C. 525, 530 (1978);
Ali v. Commissioner, T.C. Memo. 2004-284.
Alternatively, petitioner argues that because the $240,000
she received from her husband in 1999 also was reported on her
2000 Federal tax return, she should not be taxed on the $240,000
again in 1999. To the contrary, as a cash basis taxpayer,
petitioner for 1999 must report and pay taxes on the alimony she
received in 1999. See sec. 451(a). Petitioner should have filed
an amended 2000 Federal income tax return to correct the
overreporting for 2000 of alimony she received in 2000.
For the reasons stated, the $240,000 petitioner received
from her husband in 1999 is to be treated as alimony and is
includable in petitioner’s 1999 income.
Because respondent has sustained his burden of production as
to the section 6662(a) accuracy-related penalty and the section
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