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scribed in section 71(b)(2)(A). Although the divorce judgment of
the Family Court qualifies as a divorce or separation agreement
described in section 71(b)(2)(A), that judgment did not order
petitioner to transfer all or a portion of his interest in his
IRA's to Ms. Czepiel. The divorce judgment of the Family Court
ordered petitioner to pay Ms. Czepiel "the sum of twenty-nine
thousand ($29,000.) dollars as a further division of marital
property".
On the record before us, we find that the petitioner has
failed to establish that the IRA distributions are to be excluded
from his gross income for 1995.4
We next consider whether petitioner is liable for the 10-
percent additional tax under section 72(t)(1) (early withdrawal
tax) with respect to the IRA distributions. Section 72(t)(1)
provides:
(1) Imposition of additional tax.--If any tax-
payer receives any amount from a qualified retirement
plan (as defined in section 4974(c)), the taxpayer's
tax under this chapter for the taxable year in which
such amount is received shall be increased by an amount
equal to 10 percent of the portion of such amount which
is includible in gross income.
A "qualified retirement plan" includes an IRA. See sec.
4974(c)(4). According to petitioner, the early withdrawal tax
does not apply because the IRA distributions are not includible
4The record contains no evidence regarding the amounts that
Mr. Czepiel contributed to his IRA's.
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