Francisco A. Murillo - Page 11

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          concluded that they were not liable for the 10-percent additional           
               We think that the instant case falls within Larotonda.                 
          Here, the decree of forfeiture not only triggered but was itself            
          the event which constituted the IRA withdrawals.  In this                   
          context, the presence of an obligation on the part of the                   
          taxpayer is less clearly defined in the case of a forfeiture than           
          when there is a levy to satisfy a previously determined tax                 
          liability.  Moreover, unlike the taxpayer in Aronson, petitioner            
          herein neither received nor had control of the use of the IRA               
          distributions.  We are not persuaded by respondent's argument               
          that the instant situation falls within the ambit of Aronson                
          because, by virtue of the plea agreement, his consent to the                
          forfeiture, and his avoidance of a fine or potentially longer               
          prison sentence, petitioner should be treated as having                     
          voluntarily made a premature withdrawal and therefore should be             
          liable for the 10-percent addition to tax under section 72(t).              
          We do not believe the circumstances surrounding the plea                    
          agreement were such as to impart a "voluntary" patina to the IRA            
          withdrawals.  In the final analysis, petitioner had no realistic            
          choice.  See Waldman v. Commissioner, 88 T.C. 1384, 1389 (1987),            
          affd. in a published order 850 F.2d 611 (9th Cir. 1988), where a            
          plea agreement did not avoid characterization of a payment as a             
          fine or penalty.                                                            

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