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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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