Clanton v. Commissioner

Herbert W.G. Clanton, a Michigan citizen proceeding pro se, appeals a tax court’s decision upholding the Internal Revenue Service’s determination that Clanton owes additional taxes.

Clanton worked for the Michigan Department of Transportation and was granted a medical layoff from June 7, 2007, until June 7, 2009. The Department terminated Clanton’s employment because he did not return to work after the layoff. During 2007, Clanton received a distribution from his retirement plan in the amount of $20,984.88. He did not report this amount in his taxes for that year, and the IRS issued Clanton a…