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Respondent determined a $10,995 deficiency in petitioner's
Federal income tax for 1994, and a $2,199 accuracy-related penalty
pursuant to section 6662.
Unless indicated otherwise, all section references are to the
Internal Revenue Code for the year in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
On July 14, 1998, respondent filed a Motion For Judgment On
The Pleadings pursuant to Rule 120, claiming that the undisputed
facts in the pleadings require judgment in favor of respondent as
a matter of law. On August 17, 1998, petitioner filed a Response
To Respondent's Motion For Judgment On The Pleadings.
The sole issue for decision is whether an order of the U.S.
Bankruptcy Court for the Central District of California discharged
petitioner's debt to respondent for the 10-percent additional tax
pursuant to section 72(t) on premature distributions from an
individual retirement account (IRA).
The facts set forth below are derived from the pleadings filed
by the parties.
Background
At the time the petition was filed, petitioner resided in
Thousand Oaks, California.
By a notice of deficiency dated July 7, 1997, respondent
determined various increases in petitioner's Federal income tax for
1994, including a 10-percent additional tax pursuant to section
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