TAX COURT OPINION

Case: Jeffrey Louis Sandaine
Docket Number: 14353-07S
Judge: Colvin
Opinion Type: bench
Filed: 11/25/2008
Pages: 4

UNITED STATES TAX COURT WASHINGTON , D .C . 2021 7 NBC- craz, . STAT . 1-1 JrDc,- JEFFREY LOUIS SANDAINE , Petitioner , V . COMMISSIONER OF INTERNAL REVENUE, Respondent . Docket No . 14353-07 S O R D E R Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it i s ORDERED that the Clerk of the Court shall transmit herewith to petitioner and to respondent a copy of the pages of the transcript of the trial of the above case before Judge Diane L . Kroupa at Seattle, Washington on October 28, 2008, containing her oral findings of fact and opinion rendered after the conclusion of trial . In accordance with the oral findings of fact and opinion, decision will be entered for petitioner . (Signed) Diane L . Kroupa Judge Dated : Washington, D .C . November 25, 2008 SERVED Nov 26 2008 3 1 Bench Opinion by Judge Diane L . Kroup a 2 Jeffrey Louis Sandaine v . Commissione r 3 October 28, 2008 Docket No . 14353-07 S 4 THE COURT : The Court has decided to render 5 oral findings of fact and opinion in this case and the 6 following represents the Court's oral findings of fact 7 and opinion . These oral findings of fact and opinion 8 shall not be relied upon as precedent in any othe r 9 case . 10 This proceeding was conducted as a small tax 11 case under section 7463 of the Internal Revenue Code 12 of 1986 as amended, and Rules 170 through 175 of the 13 Tax Court Rules of Practice and Procedure . Al l 14 section references are to the Internal Revenue Code 15 for 2005, the year at issue, and all Rule references 16 are to the Tax Court Rules of Practice and Procedure . 17 This bench opinion is made pursuant to the 18 authority granted by section 7459(b) and Rule 152 . 19 Jeffery Sandaine appeared pro se, and Robert 20 Boeshaar appeared on behalf of respondent . 21 Petitioner resided in Washington at the time 22 he filed the petition . 23 Petitioner timely filed an income tax return 24 for 2005 . Petitioner showed $1,116 as the tax due on 25 the return and, after claiming $2,567 .12 of Heritage Reporting Corporation (202) 628-4888 4 1 withholding credits, Pecitioner reported a n 2 overpayment of $1,451 .12, which amount shall be 3 referred to as the "refund amount ." Respondent sent 4 the refund amount to Petitioner's student loa n 5 company, Great Lakes Collection Support, rather than 6 to Petitioner . Respondent was complying with and was 7 authorized to send the refund amount to Petitioner's 8 student loan company under section 6402(d) . 9 Respondent later issued a deficiency notice 10 to Petitioner asserting a $413 deficiency fo r 11 Petitioner's failure to report all unemployment income 12 he received in 2005 . Petitioner does not contest that 13 he received the unreported unemployment compensation 14 during 2005 . Petitioner argues, however, that th e 15 Internal Revenue Service (IRS) should seek the $41 3 16 from the student loan company that received the refund 17 amount, not Petitioner . 18 We found Petitioner credible . We also found 19 Petitioner frustrated with the "System" including not 20 only the Bureau of Indian affairs but the IRS as well . 21 This lawsuit over $413 has caused Petitioner a lot of 22 stress . He feels that the student loan company i s 23 strangling him and "is like having a mortgage without 24 a house" in that the outstanding balance keeps growing 25 despite amounts credited to the outstanding balance . Heritage Reporting Corporation (202) 628-4888 5 1 We recommended Petitioner contact the low incom e 2 clinic at the University of Washington Law School to 3 help him with the student loan balance . As to the 4 $413 deficiency amount, Petitioner wants to have more 5 control over his taxes . We understand this and 6 therefore rule in Petitioner's favor . In so ruling, 7 the court has considered the time and resources used 8 by respondent, the Court, the trial clerk, the court 9 reporter and Petitioner to litigate $413 . Perhaps 10 next time, respondent will do a cost benefit analysis 11 when dealing with such a small deficiency amount . 12 To reflect the foregoing, a decision shall 13 be entered for Petitioner . 14 This concludes the Court's oral findings of 15 fact and opinion in this case . 16 (Whereupon, at 1 :29 p .m ., the bench opinion 17 in the above-entitled matter was concluded . ) 18 19 // 2 0 21 22 23 24 25 // Heritage Reporting Corporation (202) 628-4888