Luisa Deal - Page 5




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          States, 381 U.S. 68, 72 (1965); Massaglia v. Commissioner, 286              
          F.2d 258, 262 (10th Cir. 1961), affg. 33 T.C. 379 (1959).                   
               Though it is unfortunate that petitioner may have received             
          unhelpful or incorrect tax advice from IRS employees, that advice           
          does not have the force of law.                                             
               Petitioner contends that her present financial hardship                
          should relieve her from liability for the additional tax and asks           
          this Court for relief.  There is, however, no financial hardship            
          exception to section 72(t).                                                 
               Petitioner has not shown error in respondent's determination           
          that she is liable for a 10-percent additional tax on her 1995              
          IRA distribution.  Since petitioner fails to qualify for any of             
          the statutory exceptions under section 72(t)(2), we hold that               
          petitioner is liable for the 10-percent additional tax on                   
          distributions from a qualified retirement plan for 1995 as                  
          provided in section 72(t)(1).  Respondent is sustained on this              
          issue.                                                                      
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             for respondent.                          












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