Galen J. Smith - Page 4

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          from SunWest Bank of Albuquerque for $14,790 from Ms. Schroeder's           
          401(k) plan.  At the time petitioner received these                         
          distributions, petitioner had not attained age 59-1/2.                      
          Petitioner did not roll these distributions over to another tax             
          qualified plan within the time period specified in sections                 
          402(c), 403(a)(4), or 408(d)(3).  Petitioner did not file an                
          Income Tax Return for the year in issue on or before the due                
          date.  Respondent determined a deficiency in petitioner's Federal           
          income tax for the taxable year 1992 in the amount of $8,016,               
          together with additions to tax under section 6651(a) in the                 
          amount of $2,004 and $349 under section 6654(a).  In his                    
          petition, petitioner challenges the validity of the QDROs and his           
          tax liability for the subject distributions.                                
                                      Analysis                                        
          A.  Motion for Continuance                                                  
               Distributions from qualified plans are generally taxed to              
          the distributee in the year distributed.  Sec. 402(a)(1).  The              
          term "distributee" as used in section 402(a)(1), is generally               
          accepted to be the participant or beneficiary who, under the                
          plan, is entitled to receive the distribution.3  Sec. 402(a)(1);            
          Darby v. Commissioner, 97 T.C. 51, 58 (1991).  An exception to              
          this general rule is provided in section 402(a)(9).  Under                  
          section 402(a)(9) distributions made to an alternate payee, i.e.,           
          a spouse or former spouse of a plan participant, pursuant to a              


               3 Neither the Internal Revenue Code nor the regulations                
          define the term "distributee" as used in section 402(a)(1).                 


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