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bution made to such payee under a QDRO.
[Reproduced literally.]
Petitioner appears to be arguing that the divorce judgment
is a qualified domestic relations order (QDRO) as defined in
section 414(p) because the Family Court in effect ordered him to
satisfy the increased amount awarded to Ms. Czepiel by making the
IRA distributions since the only funds available to him in
January 1995 to pay that amount consisted of approximately
$33,000 on deposit in his IRA's. Respondent counters that the
divorce judgment is not a QDRO and that petitioner's reliance on
section 402(e)(1)(A) is misplaced. We agree with respondent.
The provision requiring a taxpayer to include in gross
income an amount paid or distributed from an IRA is section
408(d)(1). That section provides:
(1) In general.--Except as otherwise provided in
this subsection, any amount paid or distributed out of
an individual retirement plan shall be included in
gross income by the payee or distributee, as the case
may be, in the manner provided under section 72.
The term "individual retirement plan" in section 408(d)(1)
includes an IRA. See sec. 7701(a)(37)(A).
Section 402(e)(1)(A) on which petitioner relies does not
operate as an exception to section 408(d)(1).3 Only an exception
3Even if it did, on the record before us, we find that
petitioner has failed to establish that the divorce judgment
qualifies as a QDRO as defined in sec. 414(p).
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