TAX COURT OPINION

Case: Thomas W. Floyd
Docket Number: 3089-09
Judge: Colvin
Opinion Type: bench
Filed: 07/09/2010
Pages: 4

UNITED STATES TAX COUR T WASHINGTON, DC 2021 7 THOMAS W . FLOYD, Petitioner , V . ) Docket No . 3089-0 9 COMMISSIONER OF INTERNAL REVENUE , Respondent . 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 to petitioner and to respondent a copy of the pages of the transcript of the proceedings of the above case before Judge Diane L . Kroupa at San Francisco , California on .June 18, 2010, containing her oral findings of fact and opinion . In accordance with the oral findings of fact and opinion , decision will be entered for respondent . (Signed) Diane L. Kroupa Judg e Dated: Washington, D .C . July 9, 2010 SERVED JUL 13 2010 3 1 Bench Opinion by Judge Diane L . Kroupa June 18, 2010 2 Thomas W . Floyd v . Commissioner Docket No . 3089-09 3 4 THE COURT : The Court has decided to render oral i 5 findings of fact and opinion in this case, and the following 6 represents the Court's oral findings of fact and opinion . 7 These oral findings of fact and opinion shall not 8 be relied upon as precedent in any other case . This benc h 9 opinion is made pursuant to the authority granted by section 10 7459(b) and Rule 152 . All section references are to th e 11 Internal Revenue Code, as amended, and in effect for 2006, 12 and all rule references are to the Tax Court Rules o f 13 Practice & Procedure . 14 Petitioner appeared pro se, and Matthew A . 15 Williams appeared on behalf of Respondent . 16 FINDINGS OF FACT AND OPINION 17 Petitioner reported that he received taxabl e 18 income of $15,657 from the Social Security Administration on 19 line 20-B, 'Social security benefits, taxable amount,' o f 20 his federal income tax return for 2006 . Petitioner did not 21 report any amount on line 20-A, 'Social security benefits, ' 22 which would represent the gross distribution . 23 The Social Security Administration filed a third- 24 party payor report stating that it paid Petitioner a tota l 25 of $18,422 in 2006 . Respondent issued Petitioner a refun d Heritage Reporting Corporation (202) 628-4888 r, 1 based on Petitioner's failure to include an amount on lin e 2 20-A . Respondent subsequently matched Petitioner's retur n 3 with the third-party payor report and determined that 4 Petitioner failed to include the $18,422 on his'return . Respondent issued Petitioner a deficiency notic e 6 adjusting Petitioner's social security benefits from zero to 7 $18,422, which resulted in a $3913 deficiency . 8 Petitioner does not dispute that he receive d 9 $18,422 in social security income, but requests' relief from 10 any tax liability because of his dismal financia l 11 circumstances . 12 Gross income includes income from whatever source 13 derived unless specifically excluded . Sec . 61(aa) . 14 Taxpayers must include in gross income up to 85 15 percent of the social security benefits received during the 16 taxable year . Sec . 86(a) . 17 Respondent determined that Petitioner received 18 social security benefits of $18,422, and taxable, socia l i 19 security benefits of $15,657 in 2006 . Petitioner did not 20 contest this determination in his petition or at trial . 21 Accordingly, Petitioner is deemed to have concede d 22 this issue . Rule 34 ( b)(4) . Funk v . Commissioner , 123 T .C . 23 213 (2004) . 24 Petitioner only argues that he does not have the 25 funds to pay the deficiency . We sympathize withiPetitione r Heritage Reporting Corporation (202) 628-4888 I JI 5 1 but we must follow the law . Metzger Trust v . Commissioner , 2 76 T .C . 42, 59-5,6 (1981) ; affd . 693 F .2d 459 (5th Cir . 60 G 3 1982) . 4 Liability for the tax is different than collecting 5 the tax . Petitioner may ask Respondent to consider whether 6 his account is currently not collectible, or consider a 7 reasonable repayment plan in collecting the tax we find i s 8 due from Petitioner . 9 Accordingly, we hold for Respondent and sustai n 10 Respondent's determination that Petitioner is liable for th e 11 $3913 deficiency . 12 To reflect the foregoing, decision will be entere d 13 for Respondent . i 1 4 This concludes the Court's oral findings of fac t 15 and opinion in this case . 16 (Whereupon, at 9 :12 a .m ., the bench opinion in the 17 above-entitled matter was concluded . ) 18 19 2 0 21 22 23 24 25 Heritage Reporting Corporation (202) 628-4888