United States Tax Court September 23, 2014, Docket 24166-12 (Bohner v. Commissioner)

combined-opinion

DENNIS E. BOHNER, PETITIONER v. COMMISSIONER

OF INTERNAL REVENUE, RESPONDENT

Docket No. 24166–12. Filed September 23, 2014.

While P worked for the Federal Government, he partici-

pated in the Civil Service Retirement System (CSRS). After P

retired, he received a letter explaining that he could elect to

increase his CSRS retirement annuity by remitting a fixed

sum.