-9-
reasons, we hold that petitioner is liable for a 10-percent
additional tax on $3,480 of early distributions from his IRA.
In reaching our holdings, we considered all arguments made,
and, to the extent not mentioned, we conclude that they are moot,
irrelevant, or without merit.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: November 10, 2007