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Transfer Refund) that was received by petitioner from the
Maryland State Teachers' Retirement System (the Retirement
System) did not qualify for tax-free rollover treatment under
section 402(a)(5). In turn, this determination was premised on
respondent's ultimate determination that the Transfer Refund was
not made "on account of" petitioner's separation from the service
of the Baltimore County Public Schools; i.e., petitioner's
retirement as a teacher, but rather was made "on account of"
petitioner's election to transfer from the Retirement System to
the Maryland State Teachers' Pension System (the Pension System).
B. The Parties' Pleadings
On April 9, 1993, petitioners filed a timely petition (the
Petition) in which they contested the deficiencies determined by
respondent. In the Petition, which they filed pro se,
petitioners alleged, in part, as follows:
The issue in this case was whether my [Transfer
Refund] distribution met the IRS requirements for a tax
free roll-over or not * * * .
The December 4, 1992 final appeal decision letter
from the local IRS Appeals Division states that [the
Transfer Refund] did not [qualify for tax-free rollover
treatment] because the distribution WAS NOT received
because of "Separation from the job" (retirement) as
required; but because I signed an "election form to
transfer participation from the old ... retirement fund
to the new ... retirement fund".
* * * * * * *
Following the June 30, 1989 separation
[petitioner's final day of employment] the State had
only one, single, required course of action, namely to
make the distribution to me on or after July 1, 1989,
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