                  T.C. Summary Opinion 2008-164



                       UNITED STATES TAX COURT



                  JOSEPH JELLEN, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket Nos. 16985-07S, 22720-07S.    Filed December 29, 2008.



     Joseph Jellen, pro se.

     Blaine C. Holiday, for respondent.



     SWIFT, Judge:    These consolidated cases were heard pursuant

to the provisions of section 7463 of the Internal Revenue Code in

effect when the petitions were filed.    Pursuant to section

7463(b), the decisions to be entered are not reviewable by any

other court, and this opinion shall not be treated as precedent

for any other case.
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     Respondent determined deficiencies of $2,715 and $2,653 in

petitioner’s respective Federal income taxes for 2004 and 2005.

     The issue for decision is whether Social Security disability

benefits petitioner received are taxable under section 86(a).

     Unless otherwise indicated, section references are to the

Internal Revenue Code in effect for the years in issue.


                            Background

     Some of the facts have been stipulated and are so found.    At

the time the petitions were filed, petitioner resided in

Minnesota.

     In 2004 and 2005 petitioner received $20,971 and $21,530,

respectively, in Social Security disability benefits, but

petitioner did not report any portion thereof as income on his

2004 and 2005 Federal income tax returns.

     On audit respondent applied the formula set forth in section

86(a) to the Social Security benefits petitioner received in

calculating the portion thereof that was to be treated as gross

income to petitioner in 2004 and 2005.


                            Discussion

     Section 86(a) provides that gross income includes Social

Security benefits received, in an amount equal to a prescribed

formula.   Section 86(d)(1) describes Social Security benefits as

“any amount received by the taxpayer by reason of entitlement
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to--* * * a monthly benefit under title II of the Social

Security Act”.   Title II of the Social Security Act provides for

disability benefits.    Since 1984, Social Security disability

benefits have been treated in the same manner as other Social

Security benefits.     Maki v. Commissioner, T.C. Memo. 1996-209.

These benefits are subject to tax under section 86(a).

     Petitioner’s only argument is that respondent’s instructions

and guidance to taxpayers as to the taxability of Social Security

benefits are confusing and unclear and therefore that the Social

Security disability benefits he received in 2004 and 2005 should

not be subject to taxation under section 86(a).

     We are sympathetic with petitioner’s complaint about unclear

guidance to taxpayers that occasionally appears in respondent’s

instructional publications, but petitioner is not thereby excused

from paying required Federal income taxes on the Social Security

benefits he received.    We sustain respondent’s adjustments to

petitioner’s Federal income taxes for 2004 and 2005.

     To reflect the foregoing,


                                         Decisions will be entered

                                 for respondent.
