Alex Malesa - Page 6

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          $4,426 payment from National (of which respondent contends $1,092           
          was taxable).  Petitioner offered no evidence demonstrating that            
          any portion of these payments should be excluded from his gross             
          income and has therefore failed to carry his burden of proof.               
          Id.  Respondent is sustained on these items.                                
               Section 72(t) Additional Tax                                           
               Respondent determined that petitioner is liable for                    
          additional tax in the amount of $239 under section 72(t) on a               
          premature distribution of $2,393 from a qualified retirement                
          plan.  Section 72(t)(1) imposes an additional tax on any amount             
          received from a qualified retirement plan equal to 10 percent of            
          the portion of such amount which is includable in gross income.             
          Section 72(t)(2) exempts certain distributions from the                     
          additional tax.                                                             
               Petitioner does not deny receiving a $2,393 distribution               
          from a qualified retirement plan, nor does he claim to come                 
          within one of the exceptions.  Respondent is sustained on this              
          issue.                                                                      
               Section 6651(a)(1) Failure To File Timely                              
               Section 6651(a)(1) provides for an addition to tax of 5                
          percent of the tax required to be shown on the return for each              
          month or fraction thereof for which there is a failure to file,             
          not to exceed 25 percent.  The addition to tax for failure to               
          file a return timely will be imposed if a return is not timely              
          filed unless the taxpayer shows that the delay was due to                   




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