# PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.T.C. Sum m ary Opi ni on 20 14 -1 7

UNITED STAT ES TAX COURT

REBECCA SM ACKEY HURD, Peti ti on er v . COMM ISSI ONER OF INTERNAL REVENUE, Resp on de nt

Doc ke t No . 15 85 8- 11 S. Fil edFeb ru ary 25 , 20 14
.
Reb eccaSm ack ey

Hurd , pro se. Ja ni ce B. Gei er, fo r res po nd en t.

SUMM ARY OPINION W ELLS, Ju dg e: The i ns tantcas e was he ardpu rs ua ntto th e p ro vi si on s o f
se ct io n 7 46 3 o f th e In te rn al Rev enue Co de ineffe ctwhen th e p et it io n was fil ed
.- 2 -

Purs ua ntto sec ti on 74 63 (b ), th e d eci si onto be en te redis no t re vi ewab le by any 1 ot he r co urt, an d t hi s o pi ni on sh al l n otbe tre at edas p rece de ntforan y ot he r cas e. Res po nd en t d et erm in eda de fic ie nc y of $ 4,1 89 inpe ti ti on er’s Fed eral

2 in co m e ta x fo r he r 20 08 tax y ear. Aft er p et it io ne r’s co nc es si on , th e o nl y is su e 3 th atwe m us t d eci de is whet he r pe ti ti on er i s en ti tl edto a de du ct io n, p ur su an t t o se ct io n 2 19 , of $ 5,0 00 forhe r co nt rib ut io n t o h er i nd iv idua l re ti rem en t ac co un t (IRA) dur in g 2 00 8. 4 Bac kg ro un d The pa rti es subm itte d t he in st an t ca se ful ly sti pu la te d, wi th ou t tria l, pu rs ua ntto Ru le 12 2. Th e p art ie s’ st ip ul at io ns of f actare i nc or

po rat edhe rei n b y

Unl es s o th erwi se in di cat ed , sec ti on refe ren ces are t o the Int ern al Rev enue 1 Co de of 1 98 6, as am en de d a ndineffe ctfor th e y ear i n i ss ue , andRu le refe ren ces are t o t he Tax C ou rt Rul es of P ract ic e an d P ro cedur e. W e ro un d a ll m on et ary am ou nt s t o the ne ares t d ol lar. 2 Inth e n ot ic e o f de fic ie nc y res po nd en t d et erm in edth atpe ti ti on er h adno t 3 in cl ud edin te res t i nc om e o f $1 7 i n h er 2 00 8 t ax ab le in co m e. The p art ie s h av e st ip ul at edth atpe ti ti on er re cei ve d t he tax ab le in te res t i nc om e dur in g h er 2 00 8 t ax y ear. Pe ti ti on er m ak es no ad di ti on al cla im s wi th reg ardto th atin co m e. Acco rd in gl y , we dee m

pe ti ti on er t o h av e co nc ed edth is is su e. See R ul e 1 49 (b ). The rem ai ni ng ad

jus tm en ts setforth inth e n ot ic e o f de fic ie nc y are 4 co m pu ta ti on al an d wi ll be res ol ve d b y ou r ho ld in g o n t he afo rem en ti on edis su e. Co ns eque nt ly, we do no t s pe ci fic al ly addres s the rem ai ni ng ad jus tm en ts inth is op in io n.- 3 -

refe ren ce an d a re fo un d a s fa ct s. At t he ti m e o f fi li ng th e p et it io n, p et it io ne r res id edinIda ho
. Fro m Jan ua ry 1 t o J ul y 6, 2 00 8, p et it io ne r worke d fo r Stratus Glo ba l Part ne rs LLC (Str atus ), whe re s he earn edwage s o f $5 2,6 21 . Duri ng he r em pl oym en t wi th Str atus du rin g 2 00 8 p et it io ne r was no t co ve redby an em pl oyer ret ire m en t p lan. Fro m Ju ly 28 t o Dec em

be r 31 , 20 08 , pet it io ne r worke d fo r Mi cro n Tech no lo gy, Inc. (M ic ro n) , wher e sh e earne d wag es of $ 33 ,70 8. Du rin g h er em pl oym en t wi th Mi cro n dur in g 2 00 8 p et it io ne r was co ve redby Micro n’s qu al ifi edret ire m en t p lan, wh ic h was na m edth e Ret ire m en t atMi cro n (RAM) 40 1( k) Pla n (M ic ro n’s p lan) . Mic ro n s en t p et it io ne r a Fo rm W -2 , W ag e an d Tax St at em en t, i nd ic at in g t ha t s he was e nr ol le d i n M ic ro n’s p lan dur in g 2 00 8 a ndth at sh e h adco ntrib ut ed$1 ,37 3 t o M ic ro n’s p lan. Pe ti ti on er al so rece iv edfro m Mi cro n apa y

stub in di cat in g t ha t s he ha d c on tri bu te d $ 1,3 73 to Mi cro n’s p lan. 5
It i s u nc le ar fro m

th e rec or d wh ethe r Mi cro n m at ch edpe ti ti on er’s 2 00 8 5 co nt rib ut io n wi th anad di ti on al co nt rib ut io n o f $1 ,37 3. Pe ti ti on er co nt en ds th at Mi cro n h as no t m at ch edhe r co nt rib ut io n b ecau se no su chco ntrib ut io n was in di cat edon th e Fo rm

W -2 th atMi cro n s en t t o h er. Res po nd en t co nt en ds th at , acco rd in g t o asep arat e st at em en t tha t M ic ro n s en t t o p et it io ne r, Mi cro n d idm at ch pe ti ti on er’s co ntrib ut io n. Ho wev er, o urde ci si onreg ard in g p et it io ne r’s Fed eral in co m e ta x l iabi li ty doe s n otde pe ndon th e res ol ut io n o f th is factua l i ss ue , andwe do no t ad dr es s i t fu rth er.- 4 -

Dur in g 2 00 8, p et it io ne r co nt rib ut ed$5 ,00 0 t o h er IRA, andsh e d educ te d t he
sa m e am ou nton he r 20 08 Fed eral in co m e ta x re tu rn . Peti ti on er’s 2 00 8 t ax return in di cat edth athe r ad

jus te d g ro ss in co m e (AGI) d et erm in edwitho utreg ardto th e IRA co nt rib ut io n d educ ti on was $ 86 ,53 2. Res po nd en t s en t p et it io ne r a n ot ic e o f de fic ie nc y de te rm in in g t ha t s he owed a d efi ci en cy

of $ 4,1 89 forhe r 20 08 tax y ear, o n a cco un t o f th e d is al lo wan ce o f pe ti ti on er’s cl ai m

of ade du ct io n fo r he r IRA co nt rib ut io n o f $5 ,00 0 andth e fai lu re to in cl ud e $ 17 of i nt eres t i nc om e. Pet it io ne r ti m el y fil eda pe ti ti on inth is Co urt. Dis cu ss io n Gen eral ly, th e Co m

m is si on er’s d et erm in at io ns are p res um edco rrec t an d t he ta xp ay er b ears th e b ur de n o f pr ov in g t ha t the de te rm in at io ns are i n e rro r. Ru le 14 2( a); W el chv. Hel ve rin g, 2 90 U.S. 11 1, 1 15 (19 33 ). Dedu ct io ns are a m at te r of le gi sl at iv e g race , andth e ta xp ay er b ears th e b ur de n o f pr ov in g e nt it le m en t t o t he- 5 -

de du ct io ns cla im ed
. Rul e 1 42 (a); INDOPCO, In c. v. Co m m is si on er, 5 03 U.S. 79 , 6 84 (19 92 ); Ne w Col on ia l Ic e Co . v. Hel ve rin g, 2 92 U.S. 43 5, 4 40 (19 34 ). Sect io n 2 19 (a) p ro vi de s: “ Inth e cas e o f anin di vi du al , th ere s ha ll be al lo wedas ade du ct io n an a m ou ntequa l t o t he qu al ifi edret ire m en t co nt rib ut io ns of th e in di vi du al forth e ta xabl e y ear.” W ith c ert ai n e xc ep ti on s, a t ax pay er i s en ti tl edto de du ctam ou nt s tha t the tax pa y er co nt rib ut edto anIRA fo r th e ta xabl e y ear. Se c. 21 9( a). The de du ct io n m ay no t ex ceedth e le ss er o f: (1 ) th e d educ ti bl e am ount , whi chwas g en eral ly $5,0 00 forth e 2 00 8 t ax y ear; or ( 2) anam ountequa l to th e co m

pe ns at io n i nc lu di bl e in th e ta xp ay er’s g ro ss in co m e fo r su chtax ab le y ear. Se c. 21 9( b) (1 ), (5 )(A). Howev er, the de du ct ib le am ou ntall owe d u nd er s ect io n 2 19 (a) m ay be furth er l im it edif atax pa y er i s an “ act iv e p art ic ip an t” ina qu al ifi edpe ns io n p lan du rin g a ny partof t he y ear. Se c. 21 9( g) (1 ), (5 ). For pu rp os es of s ect io n 2 19 (g ),
an“ act iv e p art ic ip an t” m ean s, wi th res pe ctto an y pl any ear, an in di vi du al who ,
Sec. 7 49 1( a)(1 ) pr ov id es anex cep ti on th atsh ift s the burd enof p ro of to th e 6 Co m m is si on er as to an y

factua l i ss ue rel ev an t t o atax pa y er’s l iabi li ty for t ax if: (1 ) th e ta xp ay er i nt ro du ces cred ib le ev id en ce wi th res pe ctto th atis su e an d (2 ) th e ta xp ay er s at is fie s ce rta in ot he r co nd it io ns , in cl ud in g s ub st an ti at io n o f any it em an d c oo pe rat io n wi thth e Gov ern m en t’s re qu es ts for witne ss es , do cu m en ts , othe r in fo rm at io n, an d m eet in gs . Sec. 7 49 1( a)(2 ). Pet it io ne r ha s n otrai se d s ec. 7 49 1, an d we c on cl ud e th atth ere a re n o d is pu te d fa ctua l i ss ue s re le va ntto he r li ab il ity . Co ns eque nt ly, se c. 74 91 do es no t ap pl y .- 6 -

in te r al ia , act iv el y

pa rti ci pa te s i n apl ande sc rib edinsec ti on 40 1( a). Sec
. 21 9( g) (5 )(A)(i ). If anem pl oyee m ak es a vo lu nt ary orm an da to ry co ntrib ut io n t o a pl ande sc rib edinsec ti on 40 1( a), the em pl oyee is anact iv e p art ic ip an t i n t he pl an fo r th e ta xabl e y ear i n wh ic h h e o r sh e m ak es th e co nt rib ut io n. Se e se c. 1.2 19
- 2( e), In co m e Tax Reg s. Th e d et erm in at io n o f whe th er an em pl oyee is anact iv e pa rti ci pa ntis m ad e wit ho utreg ardto whet he r th e em pl oyee’s rig ht s u nd er a p lan are n on fo rfei tabl e. See s ec. 2 19 (g )(5 ) (fl us h l an gu ag e); see als o Hi ld eb ran d v
. Co m m is si on er, 6 83 F.2d57 , 58 -5 9 (3 d C ir. 1 98 2) , aff’g T.C. Mem o. 1 98 0- 53 2; Ean es v. Co m

mis si on er, 8 5 T.C. 1 68 , 17 0 (1 98 5)
. 7 Fo r a t ax pa y er wh o i s anact iv e p art ic ip an t an d wh os e fi li ng st atus is si ng le , se ct io n 2 19 (g ) pr ov id es th atth e d ol lar am ou ntof t he all owabl e d educ ti on un de r se ct io n 2 19 (a) i s p ha se d o utwhen th e ta xp ay er’s AGI ex ceed s ce rta inth res ho ld s de te rm in edinrefe ren ce t o t he ap pl ic ab le do ll ar am ou ntsp eci fie d i n s ect io n 21 9( g) (3 )(B) . Sec. 2 19 (g )(1 )-(3 ), (8 ). As rel ev an t i n the in st an t ca se , th e ta xp ay er’s AGI is de te rm in edwitho utreg ardto th e IRA co nt rib ut io n d educ ti on .
Sec. 2 19 , as app li cab le du rin g 1 98 1, the tax ab le y ear i n i ss ue inEane s v . 7 Co m m is si on er, 8 5 T.C. 1 68 (19 85 ), an d Hi ld eb ran d v . Comm is si on er, 6 83 F.2d57 (3 d C ir. 1 98 2) , aff’g T.C. Mem o. 1 98 0- 53 2, d idno t i nc lu de a de fin it io n o f “ act iv e pa rti ci pa nt ”. The c urren t fl us h l an gu ag e in sec . 21 9( g) (5 ) was th enfou ndon ly in th e le gi sl at iv e h is to ry . See H. R. Rep t. No . 93 -8 07 , at 1 29 (19 74 ), 19 74 -3 C.B. (Supp .) 23 6, 3 64
.- 7 -

Sec. 2 19 (g )(3 )(A)(i i). Fo r th e 2 00 8 t ax y ear t he ap pl ic ab le do ll ar am ou ntforan in di vi du al with asi ng le fil in g s ta tu s was $5 3,0 00 . Sec. 2 19 (g )(3 )(B) (ii ), (8 ); R ev . Pro c. 20 07 -6 6, s ec. 3 .22 (2 ), 20 07 -2 C.B. 9 70 , 97 5. Co ns eque nt ly, fo r th e 2 00 8 t ax y ear t he IRA co nt rib ut io n d educ ti on was c om pl et el y ph as edou t fo r anin di vi du al ta xp ay er wi th AGI exc eed in g $ 63 ,00 0. Se e Wade v . Comm is si on er, T.C. Mem o. 20 01 -1 14 , 20 01 WL 50 52 10 , at * 2. Dur in g h er 2 00 8 t ax y ear p et it io ne r was co ve redby andco nt rib ut ed$1 ,37 3 to Mi cro n’s p lan. Th e p art ie s ag ree t ha t M ic ro n’s p lan qua li fie d a s a s ect io n 40 1( k) de fin edco nt rib ut io n p lan. Se ct io n 4 01 (a) i nc lu de s, i nt er al ia , st oc k- bo nu s pl an s, p ro fit -s ha rin g p lans , andsec ti on 40 1( k) de fin edco nt rib ut io n p lans . Sec. 40 1( a), (k ); F el be r v. C omm is si on er, T.C. Mem o. 1 99 2- 41 8, af f’d witho ut publ is he d o pi ni on , 99 8 F .2d10 18 (8t h C ir. 1 99 3) . Becau se pe ti ti on er m ad e co nt rib ut io ns to a pl ande sc rib edinsec ti on 40 1( a), s he was an a ct iv e p art ic ip an t pu rs ua ntto sec ti on 21 9( g) (5 ), se e se c. 1.2 19 -2 (e), In co m e Tax Reg s., an d was 8 Pet it io ne r as se rts th atsec . 1.2 19 -2 (e), In co m e Tax Reg s., ap pl ie s o nl y to 8 de fin edbe ne fitpl an s. Pet it io ne r is m is ta ke n. Se c. 1.2 19 -2 (e), In co m e Tax Reg s., cl earl y st at es th atitap pl ie s t o “pa rag rap hs (b) , (c), o r (d ) of th is sec ti on ”, whi ch in cl ud e d efi ne d b en efi t p lans , m on ey pu rch as e p lans , andpro fit -s ha rin g o r st oc kbo nu s p lans , res pe ct iv el y . The Fe de ral in co m e ta x t reatm en t o f pr of it -s ha rin g a nd st oc k- bo nu s p lans is setforth insec . 40 1, an d tha t s ect io n a ls o i nc lu de s s ec. 4 01 (k ) ret ire m en t p lans , whi chare g en eral ly defi ne d, i n p ert in en t p art , as c as h o r de ferr ed arra ng em en ts th atare p artof apro fit -s harin g o r st oc k- bo nu s p lan, s uc h a s (co nt in ue d...)- 8 -

subjec t t o IRA deduc ti on li m it at io ns pu rs uantto sec ti on 21 9( g) (3 ). Pet it io ne r’s AGI forhe r 20 08 tax y ear d et erm in edwitho utreg ardto he r 20 08 IRA co ntrib ut io n de du ct io n was $8 6,5 32 , whi chex ceed edth e IRA co nt rib ut io n d educ ti on ph as eo ut
am ountof $ 63 ,00 0 fo r th e 2 00 8 t ax y ear. Se e se c. 21 9( g) (3 )(B) . Accor di ng ly, pe ti ti on er i s n oten ti tl edto an y de du ct io n fo r he r $5 ,00 0 c on tri bu ti on to he r IRA fo r he r 20 08 tax y ear. Pet it io ne r co nt en ds th atsec ti on 21 9( g) (5 ) do es no t ex pr es sl y de fin e “ act iv e pa rti ci pa nt ” to in cl ud e a s in gl e in di vi du al tax pa y er wh o i s emplo y edby a com pa ny with aqu al ifi edret ire m en t p lan, wh ere (1 ) th e em pl oyer ha s m ad e n o c on tri bu ti on to th e p lan o n t he em

pl oyee’s be ha lf, an d (2 ) th e em pl oyee’s in te res t i n t he pl an 9 ha s n otve st ed . Peti ti on er’s co nt en ti on is witho utm eri t. Pu rs ua ntto sec ti on 1.2 19 -2 (e), In co m e Tax Reg s., anem pl oyee is anact iv e p art ic ip an t i n apl an 1 0 (...co nt inue d) 8 Mi cro n’s p lan. Acco rd in gl y , sec . 1.2 19 -2 (e), In co m e Tax Reg s., ap pl ie s t o Mi cro n’s p lan. Se e al so Fel be r v. C omm is si on er, T.C. Mem o. 1 99 2- 41 8, (ta xp ay er wh o c on tri bu te d t o e m pl oyer’s sec . 40 1( k) pl anwas an a ct iv e p art ic ip an t pu rs ua ntto sec . 21 9) , aff’d wit ho utpubl is he d o pi ni on , 99 8 F .2d10 18 (8t h C ir. 19 93 ). As n ot edab ov e, th e rec or d i s u nc le ar as to whet he r Mi cro n m at ch ed

9 pe ti ti on er’s 2 00 8 c on tri bu ti on of $ 1,3 73 to Mi cro n’s p lan. Pet it io ne r co nt en ds th atth e reg ul at io ns th atacco m pa ny sec. 2 19 do no t 1 0 refl ectth e in te ntof C on gr es s t o p rev en t “ do ub le -d ip pi ng ” o nl y by acti ve (co nt in ue d...)- 9 -

co ve redby sect io n 4 01 (a) i f th e em pl oyee, andno t the em

pl oyer, m ak es a vo lu nt ary orm an da to ry

co nt rib ut io n t o t he pl an . Mor eo ve r, th e fl us h l an gu ag e o f
se ct io n 2 19 (g )(5 ) cl earl y

pro vi de s tha t “ [t]he de te rm in at io n o f whe th er an in di vi du al is anact iv e p art ic ip an t s ha ll be m ad e witho utreg ardto whet he r orno t su chin di vi du al ’s rig ht s u nd er a p lan, tru st , or c on tra ctare n on fo rfei tabl e.” Acco rd in gl y , an e m

pl oyee m ay

be anact iv e p art ic ip an t i n aret ire m en t p lan reg ard le ss of wh ethe r th e em pl oyer m ak es a co nt rib ut io n t o the pl anonth e em pl oyee’s be ha lf o r whe th er the em pl oyee’s rig ht s u nd er the pl anha ve ve st ed
. See F el be r v. C omm is si on er, T.C. Mem o. 1 99 2- 41 8. (...co nt in ue d) 1 0 pa rti ci pa nt s tha t ar e v es te d e m pl oyees i n b ot h IRAs an d e m pl oyer ret ire m en t p lans (e.g ., pl an s d es cri be d u nd er s ec. 4 01 (a)) an d t ha t Co ng res s i nt en de d t o a ll ow no nv es te d e m

pl oyees t o d educ t co nt rib ut io ns to anIRA. Pet it io ne r’s co nt en ti on is witho utm eri t. “ [I]n the ab se nc e o f a ‘clearly exp res se d l eg is la ti ve in te nt io n t o t he co nt rary’ , th e lang ua ge of t he st atut e it se lf ‘m us t o rd in ari ly be reg ard edas co nc lu si ve .’ ” Burli ng to n N. R.R. Co . v. Ok la . Tax Co m m ’n, 48 1 U.S. 4 54 , 46 1 (1 98 7) (qu ot in g Un it edSta te s v . Jam es , 47 8 U.S. 5 97 , 60 6 (1 98 6) ). In t he in st an t cas e, th e st atut e cl earl y

st at es th atth e d et erm in at io n o f anin di vi du al ’s st atus as a n act iv e p art ic ip an t i s m ad e wit ho utreg ardto whet he r th e in di vi du al ’s rig ht s und er th e p lan a re n on fo rfei tabl e. Sec. 2 19 (g )(5 ) (fl us h l an gu ag e). Mo reo ve r, le gi sl at iv e hi st ory co nf irms th atCo ng res s i nt en de d fo r se c. 21 9( g) (5 ) to co ve r bo th ve st ed an d n on ve st edem

pl oyees. Se e H.R. Co nf

. Rep t. No . 99 -8 41 (Vo l. II) , at II -3 77 (1 98 6) , 19 86 -3 C.B. (Vo l. 4 ) 1, 3 77 (“ [T]he d et erm in at io n o f act iv e p art ic ip an t st atus * * * i s m ad e wit ho utreg ardto whet he r anin di vi du al ’s rig ht s und er an em pl oyer-m ai nt ai ne d re ti rem en t p lan a re n on fo rfei tabl e (i .e., ves te d) .”); H.R. Rep t. No . 93 -8 07 , supr a at12 9, 1 97 4- 3 C .B. (Supp .) at36 4 (“ An i nd iv idua l i s t o be co ns id eredanact iv e p art ic ip an t i n apl anif h e is accr ui ng be ne fit s u nd er the pl anev enif h e o nl y

ha s fo rfei tabl e ri gh ts to th os e b en efi ts .”).- 10 -

Pet it io ne r al so co nt en ds th atsec ti on 21 9( g) is in co m pl et e, am bi gu ou s, an d
un cl ear r eg ard in g t he tax tre atm en t o f anin di vi du al tax pa y er wh o wo rk edfortwo em pl oyers, o ne whi choff

ereda qu al ifi edret ire m en t p lan a ndan ot he r whi chdi d
no t. Pet it io ne r se em s t o c on te ndth atsh e sh ou ldno t b e subjec t t o s ect io n 2 19 (g ) be cau se sh e d idno t p art ic ip at e in a qu al ifi edret ire m en t p lan fo r th e p orti on of t he 20 08 tax y ear dur in g wh ic h s he was e m pl oyed atStr atus . W e d is ag ree. Th e li mit at io n o n d educ ti on s fo r IRA co nt rib ut io ns ap pl ie s t o atax pay er wh o i s an act iv e p art ic ip an t i n aqu al ifi edpl an“ fo r an y pa rt o f an y

pl any ear e nd in g wi th or withi n atax ab le y ear” . Sec. 2 19 (g )(1 ). Even de m in im is pa rti ci pa ti on is su ffi ci en t to ren de r a t ax pa y er an act iv e p art ic ip an t fo r th e en ti re t ax y ear. Se e Wade v
. Co m m is si on er, 2 00 1 WL 50 52 10 , at * 3 (h ol di ng th ata m an da to ry co nt rib ut io n am ount in g t o $ 84 .89 was s uf fic ie ntto co ns ti tu te act iv e p art ic ip at io n e ve n t ho ug h th e ta xp ay er was un li ke ly ever t o re cei ve be ne fit s u nd er the pl an ). Pet it io ne r was anact iv e p art ic ip an t i n M ic ro n’s p lan fo r ne arl y si x m on th s o f th e 2 00 8 t ax y ear an d c on tri bu te d $ 1,3 73 du rin g t ha t t im e. Acco rd in gl y , pet it io ne r is anact iv e pa rti ci pa ntina qu al ifi edpl anforth e 2 00 8 t ax y ear. Pet it io ne r al so m ak es anequi tabl e p le a si mil ar t o o th ers th atth is Co urt h as ad dr es se d o n p rev io us oc cas io ns . Peti ti on er co nt en ds th atsec ti on 21 9( g) (3 )(B) (ii )
un fai rly requ ire s i nc lu si on of a ll earn in gs fro m all em pl oyers, re ga rd le ss of t he- 11 -

am ountof t im e th atth e em pl oyee work edat e ach or t he am ou ntof i nc om e at tri bu tabl e to each . Peti ti on er, i n e ffec t, i s as ki ng us to leg is la te ch an ge s i n t he st atut e as en act edby Con gr es s. Th e p owe r to leg is la te is ex cl us iv el y th e p owe r of Co ng res s an d n otof t hi s C ou rt. Se e Is el in v. Un it edSta te s, 2 70 U.S. 24 5, 2 50 -2 51 (1 92 6) . W e m

us t en fo rce t he laws as wri tt enan d i nt erp ret ed . See Ma rs h & McLen nan C os . v. Un it edSta te s, 3 02 F.3d13 69 , 13 81 (Fed . Cir . 20 02 ); P hi la . & Rea di ng Co rp . v. Un it edSta te s, 9 44 F.2d10 63 , 10 74 (3dCir . 19 91 ). The C ou rt
m ay no t “ ‘revi se th e la ng ua ge of t he st atut e as in te rp ret edby the Treas ury to ach ie ve whatm ig htbe pe rcei ve d t o b e b et te r ta x p ol ic y .’ ” Fl eet Bo st on Fin . Cor p. v. Un it edSta te s, 6 8 F ed . Cl. 1 77 , 18 8 (2 00 5) (qu ot in g M ars h & McLen na n C os ., 30 2 F .3dat 1 38 1) , aff’d, 4 83 F.3d13 45 (Fed . Cir . 20 07 ). Rathe r, we m us t ap pl y th e la ng ua ge of t he rel ev an t p ro vi si on s as writ te n. Se e Co m m is si on er v . Lun dy, 51 6 U.S. 2 35 , 25 2 (1 99 6) (co urts are “bo un d b y th e la ng ua ge of t he st atut e as itis writ te n” ); B ad arac co v. Co m mis si on er, 4 64 U.S. 38 6, 3 98 (19 84 ) (“ Co urts are n ot au th or iz edto rewri te a st atut e b ecau se th ey m ig htde em

it s ef fect s s us cep ti bl e o f im pr ov em en t.”) . Whi le pe ti ti on er m ay pe rcei ve th e res ul t t o b e h ars h, we ca nn ot ig no re the pl ai n l an gu ag e o f th e st atut e, an d, i n e ffec t, re writ e th e st atut e to ach ie ve whatsh e advo cat es as am or e equi tabl e res ul t. See Eane s v . Co m m is si on er, 8 5 T.C. at17 1.- 12 -

Upo n the ba si s o f th e rec or d, we fi ndth atpe ti ti on er was an“ act iv e pa rti ci pa nt ” in a qu al ifi edpl andu rin g 2 00 8 a ndth athe r AGI fo r he r 20 08 tax y ear ex ceed edth e IRA co nt rib ut io n d educ ti on ph as eo utam ou ntof $ 63 ,00 0 fo r th at y ear. Se e se c. 21 9( g) . Accor di ng ly, pe ti ti on er i s n oten ti tl edto an y de du ct io n fo r he r $5 ,00 0 c on tri bu ti on to he r IRA fo r he r 20 08 tax y ear, an d we s us ta in
res po nd en t’s d et erm in at io n t ha t s he is li ab le fora Fed eral in co m e ta x d efi ci en cy of $4 ,18 9 fo r he r 20 08 tax y ear. Inreac hi ng th es e h ol di ng s, we h av e co ns id eredall th e p art ie s’ arg um en ts , an d, t o t he ex te ntno t ad dr es se d h erei n, we co nc lu de th atth ey are m oo t, i rrel ev an t, orwitho utm eri t. To re fle ctth e fo reg oi ng , Deci si on wil l b e en te redfor
res po nd en t.