(petitioner contributed $5,000 to IRA in 2007 and also participated in employer's qualified retirement plan; petitioner claimed deduction for IRA contribution; deduction denied due to application of I.R.C. Sec. 219(g) phaseout triggered by petitioner's participation in employer's qualified plan and because MAGI over phaseout limitation; petitioner's don't challenge facts but claimed that law treats them unfairly because only allowed a small IRA contribution due to participation in employer's qualified plan; argument rejected).